Barr Shipping Co. v. United States

U.S. Customs Court

Barr Shipping Co. v. United States

22 Cust. Ct. 393, 1949 Cust. Ct. LEXIS 1769

CourtUnited States Customs Court

DecidedFebruary 2, 1949

DocketNo. 7656; Entry No. 18650

StatusPublished

This text of 22 Cust. Ct. 393 (Barr Shipping 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.

Bluebook

Barr Shipping Co. v. United States, 22 Cust. Ct. 393, 1949 Cust. Ct. LEXIS 1769 (cusc 1949).

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Opinion

Mollison, Judge:

This appeal for reappraisement has been submitted for decision upon the following stipulation of counsel for the parties hereto:

(Stipulation omitted.)

On the agreed facts I find the export value, as .that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the merchandise here involved, and that such values are the appraised values, less the additions made by the importer on entry because of advances by the appraiser in similar cases. •

Judgment will be rendered accordingly.

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Mollison, Judge:

This appeal for reappraisement has been submitted for decision upon the following stipulation of counsel for the parties hereto:

(Stipulation omitted.)

On the agreed facts I find the export value, as .that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the merchandise here involved, and that such values are the appraised values, less the additions made by the importer on entry because of advances by the appraiser in similar cases. •

Judgment will be rendered accordingly.

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Bluebook (online)

22 Cust. Ct. 393, 1949 Cust. Ct. LEXIS 1769, Counsel Stack Legal Research, https://law.counselstack.com/opinion/barr-shipping-co-v-united-states-cusc-1949.