Legal Opinion
F & D Trading Corp. v. United States
United States Customs Court
Decided February 6, 1970No. A.R.D. 268; Entry No. 1020021PublishedCited by 1 opinion
1Opinion of the Court
EichaRdson, Judge:
This application was filed by the importer for a review of the decision and judgment of a single judge sitting in reappraisement in F & D Trading Corporation v. United States, 59 *812Cust. Ct. 666, R.D. 11360, 273 F. Supp. 431 (1967), and holding that export value as appraised is the proper dutiable value of Volkswagen automobiles exported from West Germany. Appellant-importer claimed below and claims here that the automobiles should be appraised under the cost of production basis of appraisement, there being no foreign, export, or United States values for such or similar…
2Cases cited13 opinions
- Goodyear Tire & Rubber Co. v. United StatesCourt of Customs and Patent Appeals · 1922
- Glanson Co. v. United StatesUnited States Customs Court · 1953
- Transcontinental Petroleum Co. v. Interocean Oil Co.Court of Appeals for the Eighth Circuit · 1919
- United States v. Frank & LambertCourt of Customs and Patent Appeals · 1911
- United States v. F. C. Gerlach & Co.United States Customs Court · 1941
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3Cited by1 opinion
- United States v. F & D Trading Corp.Court of Customs and Patent Appeals · 1973