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American Roland Corp. v. United States

52 Cust. Ct. 481, 1964 Cust. Ct. LEXIS 1378
Procedural entryThis page is a short order in American Roland Corp. v. United States. Read the opinion of the Court — 53 Cust. Ct. 390 →
United States Customs Court·Decided April 1, 1964·No. Reap. Dec. 10701; Entry No. 1008990, etc.·Published

Opinion

Wilson, Judge:

These appeals for reappraisement, listed on the schedule attached hereto and made a part hereof, have been submitted for decision upon the following stipulation entered into between counsel for the respective parties:

IT IS HEREBY STIPULATED AND AGREED by and between counsel for the Plaintiff and the Assistant Attorney General for the United States, defendant, subject to the approval of the Court:
1. The merchandise marked “A” and initialed EA by Examiner E. Alfano on the invoices herein consists of Ascorbic Acid, exported from Denmark to the United States, during the period from January 1, 1961 through April 30, 1963.
2. Ascorbic Acid is on the final list promulgated by the Customs Simplification Act of 1956, published as T.D. 54521, in the Federal Register, issue of January 20, 1958.
3. That at the time of exportation of such merchandise, its export value within the meaning of Section 402a (d) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, was less than its foreign value within the meaning of Section 402a (e) of that Act.
4. That foreign value as defined in section 402a (c) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, is the proper basis of determining the value for appraisement of this merchandise, and that such value is:

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American Roland Corp. v. United States, 52 Cust. Ct. 481, 1964 Cust. Ct. LEXIS 1378 (cusc 1964).

52 Cust. Ct. 481 (American Roland Corp. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.