Legal Opinion

Golding Bros. v. United States

United States Customs Court

Decided April 7, 1941No. 5196; Entry Nos. 102960, 103279PublishedCited by 11 opinions

1Opinion of the Court

CliNe, Judge:

This is an application for review of tbe decision of tbe trial court in Golding Bros. Co., Inc. v. United States, Reap. Dec. 4929. Tbe merchandise under reappraisement consists of mattress tickings imported from Belgium. Tbe invoice covered by No. 133136-A was certified on December 29, 1937, and that covered by No. 133137-A was certified on January 6, 1938.

Some of tbe qualities are appraised in United States currency and others in British or Belgian currency. It appears that tbe items which were appraised in United States currency were on tbe basis of United States value while…

2Cases cited1 opinion

  1. United States v. PowersCourt of Customs and Patent Appeals · 1928

3Cited by11 opinions

  1. Delmonico International Corp. v. United StatesUnited States Customs Court · 1964
  2. Picard v. United StatesUnited States Customs Court · 1966
  3. Majestic Electronics, Inc. v. United StatesUnited States Customs Court · 1969
  4. Cabinet Craftsmen, Inc. v. United StatesUnited States Customs Court · 1951
  5. Louis Goldey Co. v. United StatesUnited States Customs Court · 1964

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