Legal Opinion

Calif-Asia Co. v. United States

United States Customs Court

Decided December 6, 1944No. 6078; Entry No. 5732Published

1Opinion of the Court

ORDER

Cole, Judge:

This case was decided by me on October 25, 1944 (Neap. Dec. 6063), when it was found that the addition of 3.17 per centum to the appraised value of 71% cents (Shanghai currency) per square foot, plus packing, on grass rugs exported from Shanghai, China, resulted from conversion of currency by the appraiser, an action exceeding that official’s statutory authority, Sabine Transportation Co., Inc., et al. v. United States, 1 Cust. Ct. 641, Reap. Dec. 4409, and United States v. C. J. Tower & Sons, 8 Cust. Ct. 681, Reap. Dec. 5615. It was therefore held that such addition was “not…

2Cases cited2 opinions

  1. Sabine Transportation Co. v. United StatesUnited States Customs Court · 1938
  2. United States v. TowerUnited States Customs Court · 1942

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