Legal Opinion
John V. Carr & Son, Inc. v. United States
United States Customs Court
Decided April 29, 1971No. C.D. 4209PublishedCited by 42 opinions
1Opinion of the Court
Bao, Chief Judge:
The substantive issue in this case involves the classification of hub castings, imported from Canada. However, a preliminary issue is raised by the following state of facts:
It appears from the official papers, which are in evidence, that this merchandise was appraised as entered on March 28, 1968 and was liquidated as entered on April 12, 1968. The protest was filed on April 30, 1968, claiming inter alia, “that the assessment of the duties made herein is illegal and void.”
In its original brief defendant questioned the validity of the liquidation in view of the holding in…
2Cases cited8 opinions
- State Wholesale Grocers, an Illinois Corporation, Plaintiffs v. The Great Atlantic & Pacific Tea Company, a New Jersey CorporationCourt of Appeals for the Seventh Circuit · 1958
- United States v. WinnickiCourt of Appeals for the Seventh Circuit · 1945
- New Home Sewing Machine Co. v. United StatesUnited States Customs Court · 1969
- In Re WiegandDistrict Court, S.D. California · 1939
- Stubbs v. United StatesCourt of Customs and Patent Appeals · 1917
3 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Commonwealth v. BigelowSupreme Court of Pennsylvania · 1979
- John v. CARR & SON, INC. v. UNITED STATESUnited States Customs Court · 1972
- United States v. Servco Co.Court of Customs and Patent Appeals · 1973
- Commonwealth Oil Refining Co. v. United StatesUnited States Customs Court · 1971
- Avins Industrial Products Co. v. United StatesUnited States Customs Court · 1974
37 more not listed; retrieve them via the Exa API.