Legal Opinion

Kobrak v. United States

United States Customs Court

Decided March 22, 1944No. C. D. 838PublishedCited by 2 opinions

1Opinion of the Court

Kincheloe, Judge:

This petition, praying for tbe remission of additional duties incurred by reason of undervaluation of imported merchandise upon entry, was filed under the provisions of section 489 of the Tariff Act of 1930.

The merchandise consists of so-called nutria pieces exported from Buenos Aires, Argentina, and was entered at the port of Philadelphia, on May 29, 1942, entry No. 3260, in the name of Noons, Wilson- & Co., for the account of Gerhart L. Kobrak, at a total value of $639. It was appraised on July 9, 1942, @ U. S. $1.26777 per kilo,, net, packed, or a total valuation of $1,688.

2Cases cited7 opinions

  1. United States v. FishSupreme Court of the United States · 1925
  2. Linen Thread Co. v. United StatesCourt of Customs and Patent Appeals · 1925
  3. Syndicate Trading Co. v. United StatesCourt of Customs and Patent Appeals · 1926
  4. Klein v. United StatesCourt of Customs and Patent Appeals · 1925
  5. Linen Thread Co. v. United StatesCourt of Customs and Patent Appeals · 1926

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3Cited by2 opinions

  1. Du Pouey v. United StatesUnited States Customs Court · 1962
  2. Devonshire Mills Co. v. United StatesUnited States Customs Court · 1947

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