Legal Opinion

Iguchi v. United States

United States Customs Court

Decided January 4, 1940No. 4698; Entry No. 282, etcPublishedCited by 3 opinions

1Opinion of the Court

Tilson, Judge:

The appeals to reappraisement listed in schedule “A,” hereto attached and made a part hereof, involve the proper dutiable value of canned tuna fish imported from Japan, the invoices of which were certified between the dates of April 30, and October 28, 1937. The cases last appeared on the docket at Providence on May 16, 1939, at which time they were heard and submitted.

At the trial counsel for appellant offered evidence in an effort to establish that there had not been such a designation and examination of the merchandise as would constitute a compliance with the mandatory…

2Cases cited10 opinions

  1. Graves v. United StatesSupreme Court of the United States · 1893
  2. Kirby v. TallmadgeSupreme Court of the United States · 1896
  3. Clifton v. United StatesSupreme Court of the United States · 1846
  4. Runkle v. BurnhamSupreme Court of the United States · 1894
  5. Gulf, C. & S. F. Ry. Co. v. EllisCourt of Appeals for the Eighth Circuit · 1893

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3Cited by3 opinions

  1. Sol Kahaner & Bro. v. United StatesUnited States Customs Court · 1970
  2. In re the Adjudication of the Guilt of SpectorUnited States Customs Court · 1959
  3. Tami Sportswear, Inc. v. United StatesUnited States Customs Court · 1971

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