Legal Opinion
Wits v. United States
United States Customs Court
Decided November 21, 1967No. R.D. 11401PublishedCited by 4 opinions
1Opinion of the Court
WilsON, Judge:
The merchandise involved in the above 191 appeals for reappraisement, which were consolidated for trial (R. 9), consists of a quantity of wool knitwear for women manufactured in Italy by several manufacturers and exported to the United States during the period from July 1960 through August 1963.
Counsel stipulated that export value, as defined in section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, 91 Treas. Dec. 295, T.D. 54165, is the proper basis for appraisement; that the imported merchandise does not appear on the final list, 93…
2Cases cited7 opinions
- Stein v. United StatesCourt of Customs and Patent Appeals · 1910
- United States v. BrechnerUnited States Customs Court · 1957
- United States v. Case & Co.Court of Customs and Patent Appeals · 1925
- United States v. Gitkin Co.United States Customs Court · 1961
- Lollytogs, Ltd. v. United StatesUnited States Customs Court · 1965
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- United States v. Knit WitsUnited States Customs Court · 1969
- J. C. Penney Purchasing Corp. v. United StatesUnited States Customs Court · 1978
- Castle & Cooke, Inc. v. United StatesUnited States Customs Court · 1971
- G. R. Bolton, Inc. v. United StatesUnited States Customs Court · 1969