United States Customs Court, 1954

B. A. McKenzie & Co. v. United States

B. A. McKenzie & Co. v. United States
United States Customs Court · Decided October 28, 1954 · Rao
33 Cust. Ct. 398; 1954 Cust. Ct. LEXIS 848
B. A. McKenzie & Co. v. United States

Opinion of the Court

Opinion by

Rao, J.

In accordance with stipulation of counsel that the merchandise consists of internal-combustion engines 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 plaintiff was sustained. It was held that the value of the items involved is the percentage of the appraised value of said power saws, as noted in green ink, on the invoices by the examiner.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.