Andrews v. United States

U.S. Customs Court

Andrews v. United States

45 Cust. Ct. 503

CourtUnited States Customs Court

DecidedOctober 6, 1960

DocketReap. Dec. 9801; Entry Nos. 12059; 13455

StatusPublished

This text of 45 Cust. Ct. 503 (Andrews 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.

Bluebook

Andrews v. United States, 45 Cust. Ct. 503 (cusc 1960).

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Opinion

Mollison, Judge:

These are appeals for reappraisement of the value returned by the United States appraiser on an item described on each invoice as a Speed Vac packing machine, imported from Sweden. When the appeals were called for trial, counsel for the parties submitted the same upon oral stipulations, on the basis of which I find foreign value, as defined in section 402(c), Tariff Act of 1930, as amended, to be the proper basis for the determination of the value of the merchandise, and that such value, in each case, was United States $5,266, net, packed.

Judgment will issue accordingly.

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Mollison, Judge:

These are appeals for reappraisement of the value returned by the United States appraiser on an item described on each invoice as a Speed Vac packing machine, imported from Sweden. When the appeals were called for trial, counsel for the parties submitted the same upon oral stipulations, on the basis of which I find foreign value, as defined in section 402(c), Tariff Act of 1930, as amended, to be the proper basis for the determination of the value of the merchandise, and that such value, in each case, was United States $5,266, net, packed.

Judgment will issue accordingly.

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Bluebook (online)

45 Cust. Ct. 503, Counsel Stack Legal Research, https://law.counselstack.com/opinion/andrews-v-united-states-cusc-1960.