Bunge Corp. v. United States

U.S. Customs Court

Bunge Corp. v. United States

42 Cust. Ct. 551

CourtUnited States Customs Court

DecidedMarch 6, 1959

DocketReap. Dec. 9338; Entry No. 6527

StatusPublished

This text of 42 Cust. Ct. 551 (Bunge Corp. 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

Bunge Corp. v. United States, 42 Cust. Ct. 551 (cusc 1959).

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Opinion

Oliver, Chief Judge:

This appeal for reappraisement relates to certain sisal mats exported from Holland and entered at the port of Baltimore, Md.

Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of these sisal mats, which are represented by the invoice items initialed “ARL,” is export value, as defined in section 402(d) of the Tariff Act of 1930, and that such statutory value for the merchandise is the invoice unit value packed, $1,116 per square yard, less 2 per centum discount, less ocean freight and marine insurance, and I so hold. Judgment will be rendered accordingly.

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Oliver, Chief Judge:

This appeal for reappraisement relates to certain sisal mats exported from Holland and entered at the port of Baltimore, Md.

Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of these sisal mats, which are represented by the invoice items initialed “ARL,” is export value, as defined in section 402(d) of the Tariff Act of 1930, and that such statutory value for the merchandise is the invoice unit value packed, $1,116 per square yard, less 2 per centum discount, less ocean freight and marine insurance, and I so hold. Judgment will be rendered accordingly.

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Bluebook (online)

42 Cust. Ct. 551, Counsel Stack Legal Research, https://law.counselstack.com/opinion/bunge-corp-v-united-states-cusc-1959.