Legal Opinion
Brown, Alcantar & Brown, Inc. v. United States
United States Customs Court
Decided August 11, 1972No. A.R.D. 306; Reappraisements R65/8758 and 292PublishedCited by 4 opinions
1Opinion of the Court
WATSON, Judge:
This is an application for review of the decision of the trial judge in Brown, Alcantar & Brown, Inc., et al. v. United States, 68 Cust.Ct., R.D. 11760 (1972), affirming the appraised value of certain phonograph records imported from Mexico and appraised on the basis of constructed value as defined in section 402 (d) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956. The relevant statutory provisions read as follows:(d) CONSTRUCTED VALUE.— For the purposes of this section, the constructed value of imported merchandise shall be the sum of—(1) the…
2Cases cited4 opinions
- A. Zerkowitz & Co., Inc. v. The United StatesCourt of Customs and Patent Appeals · 1970
- Mannesmann-Meer, Inc. v. The United StatesCourt of Customs and Patent Appeals · 1970
- New York Credit Men's Adjustment Bureau, Inc. v. United StatesUnited States Customs Court · 1970
- D. C. Andrews International v. United StatesCourt of Customs and Patent Appeals · 1971
3Cited by4 opinions
- Texas Instruments Inc. v. United StatesUnited States Customs Court · 1980
- United States v. Geigy Chemical Corp.United States Customs Court · 1974
- Coats & Clark, Inc. v. United StatesUnited States Customs Court · 1975
- Heng Ngai Jewelry, Inc. v. United StatesUnited States Court of International Trade · 2004