Brechner Bros. v. United States

U.S. Customs Court

Brechner Bros. v. United States

48 Cust. Ct. 574

CourtUnited States Customs Court

DecidedFebruary 27, 1962

DocketReap. Dec. 10184; Entry No. 978265

StatusPublished

This text of 48 Cust. Ct. 574 (Brechner Bros. 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

Brechner Bros. v. United States, 48 Cust. Ct. 574 (cusc 1962).

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Opinion

Mollison, Judge:

The merchandise the subject of the above-enumerated appeal for reappraisement consists of rubber-soled footwear with rayon uppers.

Counsel for the parties have submitted the case for decision upon 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 of 1956, is the proper basis for the determination of the values of the merchandise involved and that such values were the entered unit values, as set forth on the invoice, which values include all of the dutiable charges.

Judgment will issue accordingly.

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Mollison, Judge:

The merchandise the subject of the above-enumerated appeal for reappraisement consists of rubber-soled footwear with rayon uppers.

Counsel for the parties have submitted the case for decision upon 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 of 1956, is the proper basis for the determination of the values of the merchandise involved and that such values were the entered unit values, as set forth on the invoice, which values include all of the dutiable charges.

Judgment will issue accordingly.

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Bluebook (online)

48 Cust. Ct. 574, Counsel Stack Legal Research, https://law.counselstack.com/opinion/brechner-bros-v-united-states-cusc-1962.