Legal Opinion
Tikal Distributing Corp. v. United States
United States Court of International Trade
Decided July 2, 1997No. Slip Op. 97-86. Court 95-11-01415PublishedCited by 14 opinions
1Opinion of the Court
OPINION
POGUE, Judge.
Plaintiff, Tikal Distributing Corp. (Tikal), an importer of leather shoes, brings this action to recover moneys tendered to the United States Customs Service (Customs).
BACKGROUND
By letter dated December 20, 1991, Tikal voluntarily disclosed to Customs that second invoices or “notes” to Tikal from its supplier had accompanied its commercial invoices dating from June 1982. Unlike the commercial invoices, the “notes” were not filed with entries of the merchandise. The second invoices included charges for exclusive selling rights and other charges, which Tikal referred to as…
2Cases cited19 opinions
- Ex Parte YoungSupreme Court of the United States · 1908
- McNutt v. General Motors Acceptance Corp.Supreme Court of the United States · 1936
- United States v. TestanSupreme Court of the United States · 1976
- United States v. MitchellSupreme Court of the United States · 1983
- Eastport Steamship Corporation v. The United StatesUnited States Court of Claims · 1967
14 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- United States v. Ford Motor CompanyCourt of Appeals for the Federal Circuit · 2006
- Xerox Corporation v. United StatesCourt of Appeals for the Federal Circuit · 2005
- Kahrs International, Inc. v. United StatesUnited States Court of International Trade · 2009
- Hitachi Home Electronics (America), Inc. v. United StatesUnited States Court of International Trade · 2010
- Brother International Corp. v. United StatesUnited States Court of International Trade · 2003
9 more not listed; retrieve them via the Exa API.