Legal Opinion

Eurasia Import Co. v. United States

United States Customs Court

Decided October 21, 1942No. C. D. 693Published

1Opinion of the Court

Eicwall, Judge:

There was imported into the port of New York a quantity-of slide fasteners on which duty was assessed at appropriate rates under the Tariff Act of 1930. Six cases were consolidated for trial. The case was originally before this court on a motion made by the Government to dismiss the suits on the ground that they were directed against the appraiser’s action in finding value. This motion was denied and a decision handed down and reported as Abstract 45016. In that decision it was held that inasmuch as the pleadings were directed against a liquidation of the collector which was…

2Cases cited6 opinions

  1. United States v. Spingarn Bros.Court of Customs and Patent Appeals · 1913
  2. United States v. RichardCourt of Customs and Patent Appeals · 1926
  3. Ciba Co. v. United StatesCourt of Customs and Patent Appeals · 1926
  4. Jacksonville Paper Co. v. United StatesUnited States Customs Court · 1942
  5. Pioneer Import Corp. v. United StatesUnited States Customs Court · 1942

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