Legal Opinion

Wood v. United States

United States Customs Court

Decided April 26, 1967No. R.D. 11292; Entry No. 2817, etcPublishedCited by 9 opinions

1Opinion of the Court

FoRD, Judge:

Plaintiff by this action seeks a reappraisement as to the proper value for duty purposes of certain bus shells imported *683from Canada and entered at tlie port of Pembina, N. Dak. The involved merchandise does not appear on the final list promulgated by the Secretary of the Treasury, 93 Treas. Dec. 14, T.D. 54521, and is, accordingly, subject to appraisement under the provisions of section 402, Tariff Act of 1930, as amended by the Customs Simplification Act of 1956,91 Treas. Dec. 295, T D. 54165.

The merchandise was appraised on the basis of constructed value as provided for in…

2Cited by9 opinions

  1. United States v. F. W. Myers & Co.United States Customs Court · 1969
  2. Judson Sheldon International Corp. v. United StatesUnited States Customs Court · 1971
  3. Majestic Electronics, Inc. v. United StatesUnited States Customs Court · 1969
  4. Mitsui & Co. v. United StatesUnited States Customs Court · 1972
  5. Paramount Textile Machinery Co. v. United StatesUnited States Customs Court · 1969

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