Legal Opinion
Park Avenue Imports v. United States
United States Customs Court
Decided May 6, 1969No. A.R.D. 255; Reappraisements R64/3814 and R64/12650PublishedCited by 10 opinions
1Opinion of the Court
NEWMAN, Judge:
This is an application by plaintiff below for review of a decision and judgment of a single judge in two consolidated appeals for reappraisement, wherein the appraised values were held to be the correct export values of certain wearing apparel. Park Avenue Imports v. United States, 60 Cust.Ct. 750, R.D. 11468, decided January 22, 1968.
Involved is the dutiable value of certain boys’ cotton trousers exported from Hong Kong and Kobe (Japan) in June and July 1963, respectively. The merchandise was entered at the invoiced unit f. o. b. prices and was appraised at those prices plus…
2Cases cited6 opinions
- Esmond Mills v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1943
- Jon R. Smith v. Cities Service Oil Company, Michael Smith, by Jon R. Smith, Next Friend v. Cities Service Oil CompanyCourt of Appeals for the Seventh Circuit · 1965
- United States v. HerrmanCourt of Appeals for the Second Circuit · 1898
- United States v. Shalom & Co.United States Customs Court · 1966
- Wasilowski v. Park Bridge Corp.Court of Appeals for the Second Circuit · 1946
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Globemaster Midwest, Inc. v. United StatesUnited States Customs Court · 1971
- Rosenthal-Netter, Inc. v. United StatesUnited States Court of International Trade · 1988
- Robert E. Landweer & Co. v. United StatesUnited States Customs Court · 1969
- Paredes v. United StatesUnited States Customs Court · 1969
- Bushnell International, Inc. v. United StatesUnited States Customs Court · 1971
5 more not listed; retrieve them via the Exa API.