Legal Opinion
Peugeot Motors of America, Inc. v. United States
United States Court of International Trade
Decided September 13, 1984No. Court 80-9-01400PublishedCited by 8 opinions
1Opinion of the Court
FORD, Judge:
This action contests Customs’ appraisal of plaintiff’s automobiles for the model year 1974. Entries were made at New York, Norfolk, Portland and Los Angeles. The automobiles are included in the “Final List”, T.D. 54521, and were appraised on the basis of cost of production (COP) pursuant to section 402a(f) of the Tariff Act of 1930, as amended, 19 U.S.C. § 1402(f). 1 There is no dispute that cost of production is the proper basis of appraisement. However, plaintiff asserts the value arrived at by customs is erroneous.
The liquidation based upon the erroneous appraisal should be set…
2Cases cited3 opinions
- American Express Co. v. United StatesCourt of Customs and Patent Appeals · 1973
- Commonwealth Oil Refining Co. v. United StatesCourt of Customs and Patent Appeals · 1973
- United States v. De RiveraU.S. Circuit Court for the District of Southern New York · 1896
3Cited by8 opinions
- Heraeus-Amersil, Inc. v. United StatesUnited States Court of International Trade · 1984
- Dal-Tile Corp. v. United StatesUnited States Court of International Trade · 1993
- Atari Caribe, Inc. v. United StatesUnited States Court of International Trade · 1992
- FW Myers & Co., Inc. v. United StatesUnited States Court of International Trade · 1985
- Peerless Clothing International, Inc. v. United StatesUnited States Court of International Trade · 2009
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