Legal Opinion

United States v. Lockwood & Freidin

United States Customs Court

Decided July 18, 1968No. A.R.D. 241; Entry No. 4668, etcPublishedCited by 7 opinions

1Opinion of the Court

Landis, Judge:

This matter comes up on application to review the decision and judgment of the single judge, after trial, holding that the amount of export value proper for canned frozen strawberries and strawberry puree, exported from Mexico during the period April 2, 1958, to July 8, 1963, was the claimed invoice prices rather than the appraised unit prices. Lockwood & Freidin v. United States, 58 Cust. Ct. 622, R.D. 11273.

The shipments, too numerous to recount, were serviced by Lockwood & Freidin, customhouse brokers at Laredo, Texas. They are all covered by the 76 appeals for reappraisement…

2Cases cited4 opinions

  1. C. J. Tower & Sons of Buffalo, Inc. v. United StatesUnited States Customs Court · 1966
  2. J. E. Bernard & Co. v. United StatesUnited States Customs Court · 1967
  3. C. J. Tower & Sons of Buffalo, Inc. v. United StatesUnited States Customs Court · 1966
  4. Lockwood & Freidin v. United StatesUnited States Customs Court · 1967

3Cited by7 opinions

  1. Greb Industries, Ltd. v. United StatesUnited States Customs Court · 1970
  2. Thomas Taylor v. United StatesCourt of Appeals for the Fourth Circuit · 1977
  3. United States v. Bud Berman Sportswear, Inc.United States Customs Court · 1971
  4. Paredes v. United StatesUnited States Customs Court · 1969
  5. Majestic Electronics, Inc. v. United StatesUnited States Customs Court · 1969

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

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API