Legal Opinion

Toro v. United States

United States Customs Court

Decided October 12, 1970No. R.D. 11723; Entry Nos. M-1797-A, etcPublished

1Opinion of the Court

Kao, Chief Judge:

The merchandise involved in these appeals for reappraisement, consolidated at the trial consists of different models of Klystron electronic tubes imported from Japan on various dates in the years 1962 through 1966.

The merchandise does not appear on the Final List published by the Secretary of the Treasury, 93 Treas. Dec. 14, T.D. 54521, and was appraised on the basis of export value, as that value is defined in section 402 (b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, at various unit values shown on the invoices in red ink. It is claimed…

2Cases cited4 opinions

  1. F. B. Vandegrift & Co. v. United StatesUnited States Customs Court · 1968
  2. Independent Cordage Co. v. United StatesUnited States Customs Court · 1967
  3. Independent Cordage Co. v. United StatesUnited States Customs Court · 1969
  4. United States v. Manhattan Novelty Corp.United States Customs Court · 1969

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API