Bruce Duncan Co. v. United States

U.S. Customs Court

Bruce Duncan Co. v. United States

43 Cust. Ct. 574

CourtUnited States Customs Court

DecidedDecember 16, 1959

DocketReap. Dec. 9558; Entry No. 3866

StatusPublished

This text of 43 Cust. Ct. 574 (Bruce Duncan 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

Bruce Duncan Co. v. United States, 43 Cust. Ct. 574 (cusc 1959).

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Opinion

OliveR, Chief Judge:

This appeal for reappraisement relates to certain cigarette lighters exported from Japan and entered at the port of Los Angeles, Calif.

Stipulated facts, upon which the case is before me, establish that the proper basis for appraisement of the merchandise in question is export value, as defined in section 402(d) of the Tariff Act of 1930, and that such statutory value therefor is the values returned by the appraiser, less the 8 per centum commission, as shown on the invoice, and I so hold.

Judgment will be rendered accordingly.

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OliveR, Chief Judge:

This appeal for reappraisement relates to certain cigarette lighters exported from Japan and entered at the port of Los Angeles, Calif.

Stipulated facts, upon which the case is before me, establish that the proper basis for appraisement of the merchandise in question is export value, as defined in section 402(d) of the Tariff Act of 1930, and that such statutory value therefor is the values returned by the appraiser, less the 8 per centum commission, as shown on the invoice, and I so hold.

Judgment will be rendered accordingly.

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Bluebook (online)

43 Cust. Ct. 574, Counsel Stack Legal Research, https://law.counselstack.com/opinion/bruce-duncan-co-v-united-states-cusc-1959.