Legal Opinion

Agruba Trading Co. v. United States

United States Customs Court

Decided February 26, 1945No. 6104; Entry No. 97707, etcPublishedCited by 5 opinions

1Opinion of the Court

Lawbencb, Judge:

Three appeals for reappraisement filed by the importer were consolidated and tried as one case below.

Near the close of the trial the Government moved —

* * * to dismiss the importer’s appeal for reappraisement upon the ground * * * that the exporter has testified that the invoice does not contain a statement of the currency in which this merchandise was bought and sold, and hence it is not a compliance with the provisions of section 481 of the Tariff Act of 1930 * * *.

We assume that, although the motion was addressed to the “appeal” in the singular form, it was meant to relate…

2Cases cited3 opinions

  1. Spiller v. Atchison, Topeka & Santa Fe Railway Co.Supreme Court of the United States · 1920
  2. United States v. LeggCourt of Appeals for the Second Circuit · 1901
  3. New England Fish Co. v. United StatesCourt of Customs and Patent Appeals · 1927

3Cited by5 opinions

  1. Fergus Imported Cars, Inc. v. United StatesUnited States Customs Court · 1964
  2. Florea & Co. v. United StatesUnited States Customs Court · 1945
  3. United States v. Jacksonville Paper Co.United States Customs Court · 1948
  4. C. Pappas Co. v. United StatesUnited States Customs Court · 1968
  5. Mitchell Shipping & Forwarding Co. v. United StatesUnited States Customs Court · 1945

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