Legal Opinion
Brooks Paper Co. v. United States
Court of Customs and Patent Appeals
Decided June 30, 1952No. 4686PublishedCited by 2 opinions
1Opinion of the CourtJohnson, Judge
This is an appeal from the judgment of the United States Customs Court, Third Division (Reap. Dec. 7975) reversing the judgment of the single judge (Reap. Dec. 7739).
Appellant, the importer, appealed for reappraisement seeking to establish a certain foreign or export value, as defined in section 402 (c) and (d) of the Tariff Act of 1930, as the proper basis for determining the dutiable value of the merchandise here involved. Section 402 provides in part as follows:
SEC. 402. VALUE.(a) BASIS. — For the purposes of this Act the value of imported merchandise shall be—(1) The foreign value or the…
2Cases cited2 opinions
- National Labor Relations Board v. Columbian Enameling & Stamping Co.Supreme Court of the United States · 1939
- Maxwell Steel Vault Co. v. National Casket Co.District Court, N.D. New York · 1913
3Cited by2 opinions
- Schott Optical Glass, Inc. v. United StatesUnited States Customs Court · 1979
- Border Novelty Co. v. United StatesUnited States Customs Court · 1964