Legal Opinion

Kobe Import Co. v. United States

United States Customs Court

Decided July 15, 1953No. A. R. D. 30; Entry No. 93460, etcPublishedCited by 3 opinions

1Opinion of the Court

Ford, Judge:

Tbis application for a review of the decision and judgment of the trial court, which was reported in 26 Cust. Ct. 676, Reap. Dec. 7997, filed under the provisions of title 28 U. S. C. section 2636 (a), covers appeals listed in schedule A, hereto attached and made a part hereof. The merchandise consists of chatons imported from China and was entered at various unit prices, in most instances at values higher than the invoiced prices. It was appraised at values higher than the entered values on the basis of export value.

Counsel for the respective parties have agreed that the proper…

2Cases cited2 opinions

  1. Luigi Vitelli Elvea, Inc. v. United StatesUnited States Customs Court · 1942
  2. Kobe Import Co. v. United StatesUnited States Customs Court · 1951

3Cited by3 opinions

  1. R. J. Saunders & Co. v. United StatesUnited States Customs Court · 1965
  2. Kobe Import Co. v. United StatesCourt of Customs and Patent Appeals · 1955
  3. Geo. S. Bush & Co. v. United StatesUnited States Customs Court · 1961

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