Aut Customs Brokers, Inc. v. United States

U.S. Customs Court

Aut Customs Brokers, Inc. v. United States

50 Cust. Ct. 360, 1963 Cust. Ct. LEXIS 1498

CourtUnited States Customs Court

DecidedJanuary 14, 1963

DocketReap. Dec. 10421; Entry No. 81747

StatusPublished

This text of 50 Cust. Ct. 360 (Aut Customs Brokers, Inc. 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

Aut Customs Brokers, Inc. v. United States, 50 Cust. Ct. 360, 1963 Cust. Ct. LEXIS 1498 (cusc 1963).

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Opinion

Oliver, Chief Judge:

The merchandise the subject of the above-enumerated appeal for reappraisement consists of unlined rubber knee boots, exported on August 18,1961, from France to the United States, said boots being specified on the final list (T.D. 54521), published by the Secretary of the Treasury pursuant to the Customs Simplification Act of 1956.

[361]*361Counsel for the parties have submitted the appeal for decision on stipulation, on the basis of which I find export value, as defined in section 402a (d), Tariff Act of 1930, as amended by the Customs Simplification Act, supra, to be the proper basis for the determination of the value of the said boots and that such value is $1.22 per pair, net, packed.

Judgment will issue accordingly.

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Oliver, Chief Judge:

The merchandise the subject of the above-enumerated appeal for reappraisement consists of unlined rubber knee boots, exported on August 18,1961, from France to the United States, said boots being specified on the final list (T.D. 54521), published by the Secretary of the Treasury pursuant to the Customs Simplification Act of 1956.

[361]*361Counsel for the parties have submitted the appeal for decision on stipulation, on the basis of which I find export value, as defined in section 402a (d), Tariff Act of 1930, as amended by the Customs Simplification Act, supra, to be the proper basis for the determination of the value of the said boots and that such value is $1.22 per pair, net, packed.

Judgment will issue accordingly.

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Bluebook (online)

50 Cust. Ct. 360, 1963 Cust. Ct. LEXIS 1498, Counsel Stack Legal Research, https://law.counselstack.com/opinion/aut-customs-brokers-inc-v-united-states-cusc-1963.