Andrew Fisher Cycle Co. v. United States
This text of 50 Cust. Ct. 416 (Andrew Fisher Cycle Co. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
Counsel for the parties have submitted the above-enumerated appeal for reappraisement upon stipulation, on the basis of which I find that export value, as defined in section 402 (b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, is the proper basis for the determination of the values of the bicycle tires, tubes, and rimtapes, imported from Holland, here involved, and that such values were the invoiced unit prices, as entered.
Judgment will issue accordingly.
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50 Cust. Ct. 416, Counsel Stack Legal Research, https://law.counselstack.com/opinion/andrew-fisher-cycle-co-v-united-states-cusc-1963.