Bundell Shipping Co. v. United States

U.S. Customs Court

Bundell Shipping Co. v. United States

18 Cust. Ct. 423, 1947 Cust. Ct. LEXIS 566

CourtUnited States Customs Court

DecidedMarch 3, 1947

DocketNo. 6944; Entry No. 725453, etc.

StatusPublished

This text of 18 Cust. Ct. 423 (Bundell 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

Bundell Shipping Co. v. United States, 18 Cust. Ct. 423, 1947 Cust. Ct. LEXIS 566 (cusc 1947).

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Opinion

Kincheloe, Judge:

The appeals for reappraisement listed in schedule A, hereto ••attached and made a part thereof, have 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 importers on entry because of advances by the appraiser in similar cases.

Judgment will be rendered accordingly.

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Kincheloe, Judge:

The appeals for reappraisement listed in schedule A, hereto ••attached and made a part thereof, have 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 importers on entry because of advances by the appraiser in similar cases.

Judgment will be rendered accordingly.

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Bluebook (online)

18 Cust. Ct. 423, 1947 Cust. Ct. LEXIS 566, Counsel Stack Legal Research, https://law.counselstack.com/opinion/bundell-shipping-co-v-united-states-cusc-1947.