Legal Opinion

Eurasia Import Co. v. United States

United States Customs Court

Decided June 22, 1942No. C. D. 653PublishedCited by 1 opinion

1Opinion of the Court

EKwall, Judge:

Tbe importer in these cases is protesting the payment of duties upon certain wool felt hats imported from Japan. The ground of his complaint is that the inclusion of an item of commission in each case, either at the time of entry or by amendment to the entry, was made under duress and that liquidation upon the entered value, which included this item of commission, is illegal in that the appraisement upon which such liquidation is based is illegal and void.

Three cases have been consolidated. Motions to amend the pleadings were filed and decision thereon reserved. The amendment is…

2Cases cited3 opinions

  1. Stein v. United StatesCourt of Customs and Patent Appeals · 1910
  2. Jacksonville Paper Co. v. United StatesUnited States Customs Court · 1942
  3. Pioneer Import Corp. v. United StatesUnited States Customs Court · 1942

3Cited by1 opinion

  1. Eurasia Import Co. v. United StatesUnited States Customs Court · 1942

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