- A federal court set up to review disputes related to how merchandise is classified, the rates of duty, and how customs laws are interpreted. Its decisions can be further appealed to the Court of Customs and Patent Appeals
- An importer disagreed with the duty rate assigned to his goods and decided to bring the matter to the Customs Court.
- The Customs Court was called upon to interpret a complex customs law related to the classification of industrial equipment.
- Upon receiving an unfavorable judgement from the Customs Court, the merchant decided to appeal at the Court of Customs and Patent Appeals.