Legal Opinion
United States v. Josef Mfg., Ltd.
United States Customs Court
Decided June 23, 1970No. A.R.D. 274; Entry Nos. F-17019; F-17516PublishedCited by 5 opinions
1Opinion of the Court
Landis, Judge:
This is an application to review the decision of the trial judge in Josef Mfg., Ltd. v. United States, 62 Cust. Ct. 763, R.D. 11616, 294 F. Supp. 956 (1969), as to the export value of rayon dresses manufactured by Josef Mfg., Ltd., Montreal, Canada.
The dresses came down the highway from Canada in two shipments on or about January 18 and 25,1967. At Champlain, New York, A. N. Deringer, customhouse broker, and Josef Mfg., Ltd., entered the dresses for the account of purchasers in Chicago (R.67/5062) and Palm Beach (R67/5063). Both those firms noted and declared, in the form…
2Cases cited8 opinions
- United States v. Plywood & Door Manufacturers Corp.United States Customs Court · 1961
- United States v. New England Foil Corp.United States Customs Court · 1943
- United States v. Heyman Co.United States Customs Court · 1963
- Josef Mfg., Ltd. v. United StatesUnited States Customs Court · 1969
- Plywood & Door Manufacturers Corp. v. United StatesUnited States Customs Court · 1962
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3Cited by5 opinions
- United States v. Josef Mfg., Ltd.Court of Customs and Patent Appeals · 1972
- Atlas Copco, Inc. v. United StatesUnited States Court of International Trade · 1986
- C. S. Emery & Co. v. United StatesUnited States Customs Court · 1974
- Kurt Orban Co. v. United StatesCourt of Customs and Patent Appeals · 1978
- Veterans Administration Hospital v. U. S. Department of CommerceCourt of Customs and Patent Appeals · 1978