Bud Berman Sportswear, Inc. v. United States

U.S. Customs Court

Bud Berman Sportswear, Inc. v. United States

62 Cust. Ct. 1113, 1969 Cust. Ct. LEXIS 3403

CourtUnited States Customs Court

DecidedJanuary 30, 1969

DocketNo. R69/1; reappraisements R63/9472, etc. (New York)

StatusPublished

This text of 62 Cust. Ct. 1113 (Bud Berman Sportswear, 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

Bud Berman Sportswear, Inc. v. United States, 62 Cust. Ct. 1113, 1969 Cust. Ct. LEXIS 3403 (cusc 1969).

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Opinion

In accordance with stipulation of counsel that the facts, merchandise, and issues are similar in all material respects to those in United States v. Bud Berman Sportswear, Inc. (55 CCPA 28, C.A.D. 929), the court found and held that export value, as that value is defined in section 402(b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, is the proper basis for determining the value of the wearing apparel involved herein and that said value is represented by the invoice unit ex-factory prices, net packed.

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In accordance with stipulation of counsel that the facts, merchandise, and issues are similar in all material respects to those in United States v. Bud Berman Sportswear, Inc. (55 CCPA 28, C.A.D. 929), the court found and held that export value, as that value is defined in section 402(b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, is the proper basis for determining the value of the wearing apparel involved herein and that said value is represented by the invoice unit ex-factory prices, net packed.

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Bluebook (online)

62 Cust. Ct. 1113, 1969 Cust. Ct. LEXIS 3403, Counsel Stack Legal Research, https://law.counselstack.com/opinion/bud-berman-sportswear-inc-v-united-states-cusc-1969.