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Legal Opinion

Wood v. United States

United States Customs Court

Decided March 30, 1972No. R.D. 11766PublishedCited by 6 opinions

1Opinion of the Court

Ford, Judge:

The appeals for reappraisement listed above were consolidated for the purpose of trial. They contest the appraised value of various engine heaters and car warmers manufactured in Ganada by James B. Carter, Ltd., hereinafter referred to as Carter, Ltd., and sold to its American subsidiary, James B. Carter, Inc., hereinafter referred .to as Carter, Inc.

Appraisement was made on the basis of export value as defined in section 402 (b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, 70 Stat. 943, at various prices less freight allowance plus $1.50 surcharge,…

2Cases cited5 opinions

  1. Greb Industries, Ltd. v. United StatesUnited States Customs Court · 1970
  2. Robert E. Landweer & Co. v. United StatesUnited States Customs Court · 1969
  3. J. E. Bernard & Co. v. United StatesUnited States Customs Court · 1967
  4. Service Afloat, Inc. v. United StatesUnited States Customs Court · 1971
  5. Robert E. Landweer & Co. v. United StatesUnited States Customs Court · 1967

3Cited by6 opinions

  1. Wood v. United StatesCourt of Customs and Patent Appeals · 1974
  2. Service Afloat, Inc. v. United StatesUnited States Customs Court · 1973
  3. Ampex Professional Products Co. v. United StatesUnited States Customs Court · 1973
  4. United States v. WoodUnited States Customs Court · 1973
  5. C. J. Tower & Sons of Niagara, Inc. v. United StatesUnited States Customs Court · 1973

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