Legal Opinion

Josef Mfg., Ltd. v. United States

United States Customs Court

Decided January 16, 1969No. R.D. 11616; Entry Nos. F-17019; F-17516PublishedCited by 7 opinions

1Opinion of the Court

Rao, Chief Judge:

The merchandise involved in these appeals for reappraisement consists of woven rayon dresses exported by Josef Mfg., Ltd., Montreal, Canada. In the case of R67/5062, it was exported on or about January 18,1967, to Samuel Murrow & Company, Chicago, and in the case of R67/5063, on or about January 25, 1967, to a purchaser known as Martha, located in Palm Beach, Florida.

The dresses were invoiced at various unit prices which were c.i.f. delivered prices, all charges, freight and duty included. They were entered and appraised at the invoiced unit prices, less allowances for…

2Cases cited17 opinions

  1. United States v. CorrellSupreme Court of the United States · 1967
  2. Tennessee v. WhitworthSupreme Court of the United States · 1886
  3. Maass v. HigginsSupreme Court of the United States · 1941
  4. United States v. Heffernan Paper Co.Court of Customs and Patent Appeals · 1926
  5. United States v. International Commercial Co.United States Customs Court · 1952

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3Cited by7 opinions

  1. United States v. Josef Mfg., Ltd.Court of Customs and Patent Appeals · 1972
  2. United States v. Josef Mfg., Ltd.United States Customs Court · 1970
  3. Plywood & Door Northern Corp. v. United StatesUnited States Customs Court · 1969
  4. Atlas Copco, Inc. v. United StatesUnited States Court of International Trade · 1986
  5. C. S. Emery & Co. v. United StatesUnited States Customs Court · 1974

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

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