Novelty Import Co. v. United States

60 Cust. Ct. 1017, 1968 Cust. Ct. LEXIS 1947
CourtUnited States Customs Court
DecidedMarch 12, 1968
DocketNo. P68/138; protest 325587-K (New York)
StatusPublished

This text of 60 Cust. Ct. 1017 (Novelty Import Co. 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
Novelty Import Co. v. United States, 60 Cust. Ct. 1017, 1968 Cust. Ct. LEXIS 1947 (cusc 1968).

Opinion

Ford, J.

In accordance with stipulation of counsel that the merchandise covered by the foregoing protest consists of batteries, classified as entireties with flashlights, 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 to determine the separate value of the flashlights and batteries in the manner provided by law. (28 U.S.C. § 2636(d).)

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Related

Torch Mfg. Co. v. United States
57 Cust. Ct. 521 (U.S. Customs Court, 1966)

Cite This Page — Counsel Stack

Bluebook (online)
60 Cust. Ct. 1017, 1968 Cust. Ct. LEXIS 1947, Counsel Stack Legal Research, https://law.counselstack.com/opinion/novelty-import-co-v-united-states-cusc-1968.