Mishan v. United States
This text of 62 Cust. Ct. 1081 (Mishan 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.
Opinion
In accordance with stipulation of counsel that the merchandise covered by the foregoing protest consists of batteries, classified as entireties with flashlight-cigarette lighters, similar in all material respects to those the subject of Torch Mfg. Co., Inc. v. United States (57 Cust. Ct. 521, C.D. 2863), wherein said batteries were held to be separately dutiable and that no separate value for each of said items had been returned by the appraiser, the protest was dismissed and the matter remanded to a single judge sitting in reappraisement to determine the separate value of the flashlights and batteries in the mamier provided by law (28 U.S.C., section 2636(d)).
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Cite This Page — Counsel Stack
62 Cust. Ct. 1081, 1969 Cust. Ct. LEXIS 3335, Counsel Stack Legal Research, https://law.counselstack.com/opinion/mishan-v-united-states-cusc-1969.