Legal Opinion

United States v. C. A. Haynes & Co.

United States Customs Court

Decided December 18, 1953No. Reap. Dec. 8270; Entry Nos. 711149; 710427Published

1Opinion of the Court

Laweence, Judge:

The two collector’s appeals for a reappraisement above enumerated were consolidated for hearing and determination.

The merchandise in controversy consists of drawing instruments shipped by Charvoz-F ranee of Paris, France, to C. A. Haynes and Company for the account of the Charvoz-Roos Corp. of New York City.

The entered and appraised values and the values claimed by the plaintiff are set forth below in tabular form for ready reference:

All of the above items are subject to an addition of 1.01 percent tax, and packing, as invoiced.

The basis of appraisement as stated in the brief…

2Cases cited1 opinion

  1. United States v. Biddle Purchasing Co.United States Customs Court · 1948

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