Legal Opinion

American Express Co. v. United States

United States Customs Court

Decided December 4, 1956No. Reap. Dec. 8707; Entry No. 739086PublishedCited by 2 opinions

1Opinion of the Court

ORDER

Rao, Judge:

This is an appeal for reappraisement of an importation of matrix board, in sheets of 16 or 20 by 24 inches, of a thickness of either 0.65 or 0.80 millimeter. This merchandise was invoiced at 24 cents per square meter, less a discount of 15 per centum, less 2 per centum for advance payment. It was entered at reichsmark 0.60 per square meter, net packed, and was appraised at 0.80 reichsmark per square meter, less 3 per centum, packed. Although the official papers do not specifically so indicate, it may be presumed that the appraisement was predicated upon the basis of foreign…

2Cases cited3 opinions

  1. Glanson Co. v. United StatesUnited States Customs Court · 1953
  2. Glanson Co. v. United StatesUnited States Customs Court · 1952
  3. United States v. Empire DistributorsUnited States Customs Court · 1954

3Cited by2 opinions

  1. American Express Co. v. United StatesUnited States Customs Court · 1958
  2. W. T. Grant Co. v. United StatesUnited States Customs Court · 1957

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