Legal Opinion
B & W Wholesale Co., Inc. v. The United States
Court of Customs and Patent Appeals
Decided February 4, 1971No. Customs Appeal 5388PublishedCited by 10 opinions
1Opinion of the Court
RICH, Judge.
This appeal is from a judgment of the Third Division of the Customs Court, Appellate Term, 63 Cust.Ct. 691, A.R.D. 262 (1969), affirming the judgment of a single judge sitting in reappraisement, 58 Cust.Ct. 728, R.D. 11311 (1967). The nature of the goods is unimportant to the issues. They are small hardware store items exported in August 1961.
The question in litigation is value. It is agreed that the proper basis of appraisal is export value as defined by section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956. 1 In appraising the…
2Cases cited3 opinions
- A. Zerkowitz & Co., Inc. v. The United StatesCourt of Customs and Patent Appeals · 1970
- The United States v. Pan American Import Corp., M. H. Garvey Co., the United States v. Hub Floral Manufacturing CompanyCourt of Customs and Patent Appeals · 1970
- Mannesmann-Meer, Inc. v. The United StatesCourt of Customs and Patent Appeals · 1970
3Cited by10 opinions
- Globemaster Midwest, Inc. v. United StatesUnited States Customs Court · 1971
- Ingersoll Milling MacHine Co. v. J. E. Bernard & Co.District Court, N.D. Illinois · 1981
- J. C. Penney Purchasing Corp. v. United StatesUnited States Customs Court · 1978
- Rosenthal-Netter, Inc. v. United StatesUnited States Court of International Trade · 1988
- New Trends, Inc. v. United StatesUnited States Court of International Trade · 1986
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