United States Customs Court, 1968

Novelty Import Co. v. United States

United States Customs Court · Decided June 11, 1968 · Ford

60 Cust. Ct. 1047; 1968 Cust. Ct. LEXIS 1837

Cases that cite this one

1 later published case cites this decision.

Novelty Import Co. v. United States (United States Customs Court 1969)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

Ford, J.

In accordance with stipulation of counsel that the merchandise covered by the foregoing protests 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 *1048dutiable and that no separate value for each of said items had been returned by the appraiser, the protests were dismissed and the matter remanded to a single judge to determine the sepai’ate value of the flashlights and batteries in the manner provided by law. (28 U.S.C. § 2636(d).)

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