Armstrong v. United States

U.S. Customs Court

Armstrong v. United States

32 Cust. Ct. 424, 1954 Cust. Ct. LEXIS 1891

CourtUnited States Customs Court

DecidedMarch 11, 1954

DocketNo. 57911; protests 194336-K, etc. (Seattle)

StatusPublished

This text of 32 Cust. Ct. 424 (Armstrong v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Armstrong v. United States, 32 Cust. Ct. 424, 1954 Cust. Ct. LEXIS 1891 (cusc 1954).

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Opinion

Opinion by

Rao, J.

In accordance with stipulation of counsel that the items of the merchandise marked “A,” parts of internal-combustion engines, imported separately, or marked “B,” internal-combustion engines, imported with power saws, are the same in all material respects as the articles involved in Geo. S. Bush & Co., Inc. v. United States (41 C. C. P. A. 33, C. A. D. 525), the claim of the plaintiffs was sustained. Further, in accordance with said stipulation, it was held that the value of said items marked “A” is the appraised value and that the value of said items marked “B” is the percentage of the appraised value of said power saws, as noted in green ink on the invoices by the examiners.

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Opinion by

Rao, J.

In accordance with stipulation of counsel that the items of the merchandise marked “A,” parts of internal-combustion engines, imported separately, or marked “B,” internal-combustion engines, imported with power saws, are the same in all material respects as the articles involved in Geo. S. Bush & Co., Inc. v. United States (41 C. C. P. A. 33, C. A. D. 525), the claim of the plaintiffs was sustained. Further, in accordance with said stipulation, it was held that the value of said items marked “A” is the appraised value and that the value of said items marked “B” is the percentage of the appraised value of said power saws, as noted in green ink on the invoices by the examiners.

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Bluebook (online)

32 Cust. Ct. 424, 1954 Cust. Ct. LEXIS 1891, Counsel Stack Legal Research, https://law.counselstack.com/opinion/armstrong-v-united-states-cusc-1954.