Legal Opinion
Mottola v. United States
United States Customs Court
Decided January 28, 1957No. Reap. Dec. 8738; Entry No. 796706, etcPublishedCited by 6 opinions
1Opinion of the Court
Mollison, Judge:
These cases were originally decided on May 24,
1956, the decision being reported in 36 Cust. Ct. 575, Reap. Dec. 8586. The issue in each of the cases was limited to the propriety of the inclusion as part of the export value of the involved merchandise of certain so-called “inland” charges, consisting of freight, etc., which were incurred after the merchandise was packed, ready for shipment in the principal market of the country of exportation.1
There does not seem to be any question but that the merchandise at bar was purchased on an f. o. b. Yokohama basis, Yokohama being the…
2Cases cited11 opinions
- United States v. CarverSupreme Court of the United States · 1923
- Agoston v. PennsylvaniaSupreme Court of the United States · 1950
- Robertson v. BradburySupreme Court of the United States · 1889
- United States v. Heffernan Paper Co.Court of Customs and Patent Appeals · 1926
- United States v. International Commercial Co.United States Customs Court · 1952
6 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Lilac Variety, Inc. v. Dallas Texas CompanyCourt of Appeals of Texas · 1964
- Brechner v. United StatesUnited States Customs Court · 1957
- S. Handal & Sons, Inc. v. United StatesUnited States Customs Court · 1957
- United States v. WalterUnited States Customs Court · 1958
- Walter v. United StatesUnited States Customs Court · 1957
1 more not listed; retrieve them via the Exa API.