Legal Opinion

Hughes Fawcett, Inc. v. United States

Court of Customs and Patent Appeals

Decided March 20, 1940No. 4273Published

1Opinion of the CourtBland, Judge

This is an appeal from the judgment of the United States Customs Court, Third Division, appellate term, which affirmed the judgment of the single judge sitting in reappraisement, he having found that the proper dutiable value of the imported merchandise was the value returned by the appraiser.

The merchandise involved consists of 28 separate shipments of flax yarn imported from Czechoslovakia on various dates during the period from September 1934 to March 1937. The merchandise in re-appraisement 110420-A was appraised at the unit invoice prices plus 13 per centum plus packing charges. In that…

2Cases cited3 opinions

  1. United States v. PassavantSupreme Court of the United States · 1898
  2. Roger v. United StatesCourt of Customs and Patent Appeals · 1924
  3. International Sales Co. v. United StatesCourt of Customs and Patent Appeals · 1925

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