Legal Opinion

Pistorino & Co. v. United States

United States Customs Court

Decided October 28, 1970No. C.D. 4110PublishedCited by 7 opinions

1Opinion of the Court

RichaRdsoN, Judge:

The merchandise of this protest consists of a wire drawing machine which was exported from Sweden in June of 1964, and entered at the port of Boston, Mass., on June 22, 1964, at a value expressed in United States dollars of $51,637.00. The basis for this statement of entered value is an endorsement on the first page of the entry document which reads:

I.Y.-S.W. CBS. 285400. 00

Less ND- “ 19700.00

E.Y.- 265700.00

The accompanying special customs invoice, prepared by AB Skandia-transport for AB Arboga Mekaniska Yerkstad, the seller, on June 3, 1964, contains the following typed…

2Cases cited2 opinions

  1. Heemsoth Kerner Corp. v. United StatesUnited States Customs Court · 1953
  2. Inlander-Steindler Paper Co. v. United StatesUnited States Customs Court · 1960

3Cited by7 opinions

  1. John V. Carr & Son, Inc. v. United StatesUnited States Customs Court · 1971
  2. Koyo Seiko Co., Ltd. v. United StatesUnited States Court of International Trade · 2000
  3. Pistorino & Co. v. United StatesUnited States Customs Court · 1971
  4. National Silver Co. v. United StatesCourt of Customs and Patent Appeals · 1972
  5. National Silver Co. v. United StatesUnited States Customs Court · 1971

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