Opinion

Yoshida International, Inc. v. United States

378 F. Supp. 1155
73 Cust. Ct. 1
73 Ct. Cust. 1
1974 Cust. Ct. LEXIS 3019

Court: United States Customs Court
Filed: Jul 8, 1974
Status: Published
On the bench: Re, Boe, Maletz
Cited by: 17 cases

Reversed on other grounds by United States v. Yoshida International, Inc., 526 F.2d 560 (1975)

The opinion

RE, Judge

(concurring).

The pertinent legislative delegations of power do not authorize the President to assess the “surcharge in the form of a supplemental duty” prescribed in Presidential Proclamation 4074. Since the imposition of the surcharge is therefore ultra vires, I concur in the result which grants plaintiff’s motion for summary judgment.

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