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Legal Opinion

Moss Manufacturing Co. v. United States

United States Court of International Trade

Decided May 22, 1989No. Court 85-04-00593PublishedCited by 12 opinions

1Opinion of the Court

OPINION

CARMAN, Judge:

Plaintiff, Moss Manufacturing Co., Inc. (hereinafter Moss or buyer), commenced this action pursuant to 28 U.S.C. 1581(a) (1982), contesting defendant United States Customs Service’s (Customs) appraisal of certain ceiling fans it imported from Taiwan. Moss contends that Customs improperly overstated the appraisal by including monies Moss disbursed to the seller, C.E.C. Electrical Manufacturing Co. (hereinafter CEC or seller), for later payment to Moss’s buying agent DMZ Offshore Services, Ltd. (hereinafter DMZ or buying agent). Moss claims that these disbursements to the…

2Cases cited13 opinions

  1. United States v. TurketteSupreme Court of the United States · 1981
  2. Watt v. AlaskaSupreme Court of the United States · 1981
  3. Jarvis Clark Co. v. United StatesCourt of Appeals for the Federal Circuit · 1984
  4. Bethesda Hospital Assn. v. BowenSupreme Court of the United States · 1988
  5. Madison Galleries, Ltd. v. The United StatesCourt of Appeals for the Federal Circuit · 1989

8 more not listed; retrieve them via the Exa API.

3Cited by12 opinions

  1. United States v. IsmailCourt of Appeals for the Fourth Circuit · 1996
  2. Moss Manufacturing Co., Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1990
  3. Samsung Electronics America, Inc. v. United StatesUnited States Court of International Trade · 1995
  4. Allied International v. United StatesUnited States Court of International Trade · 1992
  5. Caterpillar Inc. v. United StatesUnited States Court of International Trade · 1996

7 more not listed; retrieve them via the Exa API.

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