Arbor Mfg. Corp. v. United States

U.S. Customs Court

Arbor Mfg. Corp. v. United States

44 Cust. Ct. 574

CourtUnited States Customs Court

DecidedFebruary 25, 1960

DocketReap. Dec. 9603; Entry No. 863278-1/2, etc.

StatusPublished

This text of 44 Cust. Ct. 574 (Arbor Mfg. Corp. 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

Arbor Mfg. Corp. v. United States, 44 Cust. Ct. 574 (cusc 1960).

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Opinion

Mollison, Judge:

When the appeals for reappraisement enumerated in the attached schedule were called for trial, counsel for the [575]*575parties submitted them for decision upon agreed facts on the basis of which I find that the proper basis for the determination of the value of the merchandise involved is export value, as defined in section 402(c), Tariff Act of 1930, and that such value in each case is the appraised value, less the item of commission as and where it appears on each invoice, packed.

Judgment will issue accordingly.

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Mollison, Judge:

When the appeals for reappraisement enumerated in the attached schedule were called for trial, counsel for the [575]*575parties submitted them for decision upon agreed facts on the basis of which I find that the proper basis for the determination of the value of the merchandise involved is export value, as defined in section 402(c), Tariff Act of 1930, and that such value in each case is the appraised value, less the item of commission as and where it appears on each invoice, packed.

Judgment will issue accordingly.

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Bluebook (online)

44 Cust. Ct. 574, Counsel Stack Legal Research, https://law.counselstack.com/opinion/arbor-mfg-corp-v-united-states-cusc-1960.