Legal Opinion

United States v. Byron Eugene Miller for Eagle Technical Co.

United States Customs Court

Decided April 11, 1972No. A.R.D. 300Published

1Opinion of the Court

LaNdis, Judge:

This is an application for review of the decision and judgment sustaining, in these two reappraisement cases,1 appel-lee’s claim that on export value basis as defined in section 402(b) of the Tariff Act of 1930, as amended, 91 Treas. Dec. 295, T.D. 54165, the values of surveying instruments exported from Japan in 1966 were the ex-factory invoice prices, net, plus packing, and not the ex-factory invoice unit prices net, plus packing, with inland charges2 added, as returned by the appraiser. Byron Eugene Miller for Eagle Technical Co. v. United States, 63 Cust. Ct. 584, R.D. 11679…

2Cases cited3 opinions

  1. Karl Schroff & Associates, Inc. v. United StatesUnited States Customs Court · 1971
  2. United States v. Bud Berman Sportswear, Inc.United States Customs Court · 1971
  3. Miller ex rel. Eagle Technical Co. v. United StatesUnited States Customs Court · 1969

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