Legal Opinion

Agruba Trading Co. v. United States

United States Customs Court

Decided November 24, 1943No. 5957; Entry No. 97707, etcPublishedCited by 3 opinions

1Opinion of the Court

Walker, Judge:

These are appeals for reappraisement from findings of value made by the United States appraiser at the port of New York on certain drawn gut, imported from Spain in 1937. Prior to taking up the merits of the case, I find pending and un-disposed of a motion made by Government counsel—

* * * to dismiss the importer’s appeal for reappraisement upon the ground, first, that the exporter has testified that the invoice does not contain a statement of the currency in which this merchandise was bought and sold, and hence it is not a compliance with the provisions of section 481 of the…

2Cited by3 opinions

  1. C. Pappas Co. v. United StatesUnited States Customs Court · 1968
  2. Mitchell Shipping & Forwarding Co. v. United StatesUnited States Customs Court · 1944
  3. Mitchell Shipping & Forwarding Co. v. United StatesUnited States Customs Court · 1945

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