United States Customs Court Reports: Cases Adjudged in the United States Customs Court, 80. sējumsThe Court, 1978 |
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1978 Ciba Chemical action allow for customs amended American manufacturer ammonium carbamate amounts determined antidumping duties Antwerp applied by customs asbestos assessed cash discount CCPA class or kind classification collateral estoppel costs of transportation Customs Court customs laws customs officer DECISION NUMBER JUDGE DECISION PLAINTIFF COURT defendant defendant's motion delivery in amounts determined by cus discount as determined dutiable Dye Company ENTRY AND MERCHANDISE export value factor applied February 24 filed Friedman & Co Geigy Chemical Corporation hardboard headnote imported merchandise issue J. C. Penney JUDGE & DATE jurisdiction laboratory glassware less costs Morris Friedman negative injury determination penses usually place of delivery place of shipment plaintiff plastics ported dyestuffs U.S. pursuant representing profit sales of dyestuffs Sanyei Secretary shipment to place summary judgment Supp surance from place Swarovski Tariff Tariff Act Tariff Schedules U.S. on sales U.S. selling prices United States value Watson York Benzenoid dyestuffs
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67. lappuse - No man in this country is so high that he is above the law. No officer of the law may set that law at defiance with impunity. All the officers of the government, from the highest to the lowest, are creatures of the law, and are bound to obey it.
142. lappuse - When issues not raised by the pleadings are tried by express or implied consent of the parties, they shall be treated in all respects as if they had been raised in the pleadings. Such amendment of the pleadings as may be necessary to cause them to conform to the evidence and to raise these issues may be made upon motion of any party at any time, even after judgment; but failure so to amend does not affect the result of the trial of these issues.
27. lappuse - States. (d) Export value. The export value of imported merchandise shall be the market value or the price, at the time of exportation of such merchandise to the United States. at which such or similar merchandise is freely offered for sale...
223. lappuse - Commission shall determine within three months thereafter whether an Industry In the United States Is being or Is likely to be Injured, or Is prevented from being established, by reason of the Importation of such merchandise Into the United States.
32. lappuse - And so where two cases involve income taxes in different taxable years, collateral estoppel must be used with its limitations carefully in mind so as to avoid injustice. It must be confined to situations where the matter raised in the second suit is identical in all respects with that decided in the first proceeding and where the controlling facts and applicable legal rules remain unchanged.
67. lappuse - The Secretary of the Treasury cannot, by his regulations, alter or amend a revenue law. All he can do is to regulate the mode of proceeding to carry into effect what Congress has enacted.
27. lappuse - American selling price of such article * * * (c) FOREIGN VALUE. — The foreign value of imported merchandise shall be the market value or the price at the time of exportation of such merchandise to the United States...
85. lappuse - For the purposes of this section, the export value of imported merchandise shall be the price, at the tune of exportation to the United States of the merchandise undergoing appraisement, at which such or similar merchandise is freely sold or, in the absence of sales, offered for sale...
104. lappuse - Articles the growth, produce, and manufacture of the United States, when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means...
225. lappuse - The district courts shall have original jurisdiction of any civil action arising under any Act of Congress relating to patents, copyrights and trade-marks. Such jurisdiction shall be exclusive of the courts of the states in patent and copyright cases.