Legal Opinion

Benenson v. United States

United States Customs Court

Decided March 4, 1960No. Reap. Dec. 9618; Entry No. 701593Published

1Opinion of the Court

Oliver, Chief Judge:

This appeal for reappraisement relates to certain items of bric-a-brac (plaintiff’s exhibit 2), which plaintiff contends are secondhand merchandise and, therefore, should be appraised at values less than those found by the appraiser. Plaintiff’s claim is stated in his letter, addressed to the “Treasury Department — Bureau of Customs — New York, N.Y.” (plaintiff’s exhibit 1), reading as follows:

* * * with reference to our notice of May 7th 1959 relative to Entry #701593 dated 7.2.58, per American Eorwarder, 1 disagree with your contemplated notion to advance the value for…

2Cases cited1 opinion

  1. Hoenig Plywood Corp. v. United StatesUnited States Customs Court · 1957

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