Legal Opinion

Continental Forwarding, Inc. v. United States

United States Customs Court

Decided February 3, 1961No. Reap. Dec. 9910; Entry No. 711268PublishedCited by 5 opinions

1Opinion of the Court

OliveR, Chief Judge:

This appeal for reappraisement relates to certain binoculars exported from Tokyo, Japan, in June 1958 and entered at the port of New York. The items in question with the invoice (entered) prices, which plaintiff claims are the proper dutiable values, and the advanced values adopted by the appraiser, are set forth in the following tabulation:

Invoice description Claimed value (invoice price) Appraised value

6 x 30 ZOE [binoculars]_ $6.35 $7.50

Pigskin Case for the above_ 0.85 0.85

8 x 30 ZOE [binoculars]_ 7.25 7. 95

Pigskin Case for the above_ 0. 85 0. 85

7 x 35 ZOE [binoculars]_…

2Cases cited3 opinions

  1. United States v. Biddle Purchasing Co.United States Customs Court · 1948
  2. A. Goldmark & Sons Corp. v. United StatesUnited States Customs Court · 1945
  3. United States v. A. F. Stauff & Co.United States Customs Court · 1943

3Cited by5 opinions

  1. Continental Forwarding, Inc. v. United StatesUnited States Customs Court · 1964
  2. United States v. Continental Forwarding Co.Court of Customs and Patent Appeals · 1972
  3. Continental Fwdg. Co. v. United StatesUnited States Customs Court · 1969
  4. Philip J. Bernstein Enterprises v. United StatesUnited States Customs Court · 1973
  5. United States v. Continental Forwarding, Inc.Court of Customs and Patent Appeals · 1966

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