Legal Opinion

Abraham & Straus, Inc. v. United States

United States Customs Court

Decided December 15, 1948No. 52747; petition 6583-R (New York)PublishedCited by 1 opinion

1Opinion of the Court

Ekwall, Judge:

This is a petition for remission of additional duties filed under authority of section 489, Tariff Act of 1930. It is before us on rehearing, having been originally decided and reported in 19 Cust. Ct. 142, Abstract 51929. The merchandise involved consists of silver compacts from Canada, which were entered at values of $2.25 and $3 each, to which was added an 8 per centum sales tax to make market value. The appraiser found the value to be as entered. Upon receipt of information received subsequent to appraisement by the Government officials, an appeal was taken by the collector…

2Cases cited3 opinions

  1. United States v. FishSupreme Court of the United States · 1925
  2. Linen Thread Co. v. United StatesCourt of Customs and Patent Appeals · 1926
  3. Abraham & Straus, Inc. v. United StatesUnited States Customs Court · 1947

3Cited by1 opinion

  1. Starkstein v. United StatesUnited States Customs Court · 1950

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