Executone Information Systems v. United States’s Empirical Analysis
96 F.3d 1383 · 1996
Citation profile
5 federal appellate ·
Relationships
Applies 19 U.S.C. § 1514 (Tariff Act of 1930) · 19 U.S.C. § 1520 (Tariff Act of 1930)
Relies on St. Paul Fire & Marine Insurance v. United States · United States v. C. J. Tower & Sons of Buffalo, Inc. · Hambro Automotive Corp. v. United States · Itt Corporation v. United States · Texaco Marine Services, Inc. v. United States
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 28 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“a typical challenge to a Customs classification where Customs evaluated the merchandise and, based on its construction of the tariff schedule, determined into which of two categories the merchandise must be placed, e.g., whether a pager should be classified as a radio receiver or as a signaling apparatus. In such a case, there is no dispute that the only proper course of action would have been to file a timely protest under section 1514.”
3 later decisions quote this exact passage · from the majority“[Mistakes of fact occur in instances where either (1) the facts exist, but are unknown, or (2) the facts do not exist as they are believed to. Mistakes of law, on the other hand, occur where the facts are known, but their legal consequences are not known or are believed to be different than they really are.”
3 later decisions quote this exact passage · from the majority“(c) Notwithstanding a valid protest was not filed, the appropriate customs officer may, in accordance with regulations prescribed by the Secretary, reliquidate an entry to correct - (1) a clerical error, mistake of fact, or other inadvertence not amounting to an error in the construction of a law, adverse to the importer and manifest from the record or established by documentary evidence, in an entry, liquidation, or other customs transaction, when the error ... is brought to the attention of the appropriate customs officer within one year after the date of liquidation or exaction. . . 7”
2 later decisions quote this exact passage · from the majority
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.