Legal Opinion

Devonshire Mills Co. v. United States

United States Customs Court

Decided August 6, 1945No. 6203; Entry No. 1-APublishedCited by 2 opinions

1Opinion of the Court

Oliver, Presiding Judge:

This case involves the dutiable value of 108 bales of bleached and unbleached cotton cloth exported from Mexico and entered at the port of Wilmington, Del., July 1, 1943, covered by consular invoices dated May 14,1943.

The bleached cotton cloth (No. 666) was invoiced at $1.73 Mex. per meter plus certain charges, entered at $1.73 Mex. plus packing and invoice stamps and appraised at $2.14 Mex. per meter. The unbleached (No. 444) was invoiced at $1.50 Mex. per meter plus certain charges, entered at $1.50 Mex. plus packing and invoice stamps and appraised at $1.80 Mex. per…

2Cases cited2 opinions

  1. American Sugar Refining Co. v. United StatesSupreme Court of the United States · 1901
  2. United States v. Marks & Rosenfeld, Inc.United States Customs Court · 1938

3Cited by2 opinions

  1. Devonshire Mills Co. v. United StatesUnited States Customs Court · 1947
  2. Jacob Sohnen & Sons Feather Co. v. United StatesUnited States Customs Court · 1956

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