Legal Opinion

Springut v. United States

United States Customs Court

Decided January 10, 1963No. Reap. Dec. 10417; Entry No. 993545PublishedCited by 1 opinion

1Opinion of the Court

Oliver, Chief Judge:

This appeal for reappraisement relates to certain spectacle frames that were exported from West Germany *356in May 1956 and entered at the port of New York. The articles were appraised at $4.75 each and plaintiff claims that the proper value is $3.39 each.

The record before me does not disclose either the statutory basis of appraisement or the statutory value alleged by plaintiff. Whether export or foreign value is claimed by either or both parties, the statutory definition of each states that it shall be “the market value or the price at the time of exportation of such…

2Cases cited1 opinion

  1. Muser v. MagoneSupreme Court of the United States · 1894

3Cited by1 opinion

  1. Glenside Steel Co. v. United StatesUnited States Customs Court · 1973

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