Legal Opinion

Kennedy Bros. Arms Co. v. United States

United States Customs Court

Decided January 31, 1955No. Reap. Dec. 8386; Entry Nos. A-249; A-86Published

1Opinion of the Court

ORDER

Lawrence, Judge:

On motion of counsel for the plaintiffs, to which no objection was raised, the appeals for reappraisement enumerated above were consolidated for trial and decision, it being agreed by the respective parties that the merchandise involved in both appeals is similar and the issues are the same.

The merchandise, consisting of various items of Buoy-O-Boy floats and cushions, was invoiced and entered at certain unit prices in United States currency, less 25 per centum discount, whereas it was appraised at said unit prices in Canadian currency, net, tax included.

Appraisement was…

2Cases cited1 opinion

  1. United States v. F. W. Myers Co.United States Customs Court · 1954

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