Legal Opinion

Charles Happel, Inc. v. United States

United States Customs Court

Decided July 11, 1949No. 7715; Entry No. 723018, etcPublishedCited by 3 opinions

1Opinion of the Court

Cline, Judge:

These are appeals for reappraisement of various shipments of soy sauce, plum sauce, fruit sauce, salted soy beans, and bamboo shoots, exported from Cuba between December 21, 1943, and April 19, 1944. The following is a table of the items of merchandise involved herein together with their respective entered and appraised values:

Reappt, No. Description Entered Value Appraised Value

157490-A Spiced, salted soy beans (cooked black beans) 10 cts. per lb. plus 60 ets. case 28 cts. per lb. plus 60 ets. box, all other packing costs included

157491-A Spiced, salted soy beans (cooked black…

2Cases cited1 opinion

  1. Golding Bros. v. United StatesUnited States Customs Court · 1941

3Cited by3 opinions

  1. S. P. Skinner & Co. v. United StatesUnited States Customs Court · 1950
  2. Butler Bros. v. United StatesUnited States Customs Court · 1950
  3. Fisher Scientific Co. v. United StatesUnited States Customs Court · 1950

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