Legal Opinion

Bruce Duncan Co. v. United States

United States Customs Court

Decided October 13, 1964No. Reap. Dec. 10832; Entry No. 16299, etcPublishedCited by 2 opinions

1Opinion of the Court

Bici-iardson, Judge:

The merchandise involved in these cases, consolidated at the trial, consists of spectacle frames, exported from West Germany during the period from September 22,1956, through January 16, 1958. Although some of the invoices include other merchandise, such as sunglasses, lenses, spare parts, and pliers, the appeals for reappraisement are limited to spectacle frames. They were entered and appraised as follows:

Reap. No. Entered Appraised

R59/254 At unit invoice values, plus 25% As entered

296071-A At unit invoice values At unit invoice values, plus 25%

R58/1353 At unit invoice…

2Cases cited7 opinions

  1. United States v. BrechnerUnited States Customs Court · 1957
  2. S. S. Kresge Co. v. United StatesUnited States Customs Court · 1960
  3. Walter v. United StatesUnited States Customs Court · 1957
  4. American Import Co. v. United StatesUnited States Customs Court · 1955
  5. D. C. Andrews & Co. v. United StatesUnited States Customs Court · 1957

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

3Cited by2 opinions

  1. C. Pappas Co. v. United StatesUnited States Customs Court · 1969
  2. Elof Hansson, Inc. v. United StatesUnited States Customs Court · 1965

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