Byrnes v. United States

U.S. Customs Court

Byrnes v. United States

42 Cust. Ct. 643

CourtUnited States Customs Court

DecidedMay 26, 1959

DocketReap. Dec. 9432; Entry No. 12428

StatusPublished

This text of 42 Cust. Ct. 643 (Byrnes 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.

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Byrnes v. United States, 42 Cust. Ct. 643 (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 San Francisco, Calif.

Stipulated facts, upon which the case has been submitted, 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 for these cigarette lighters is $1.86 per dozen ex-factory, plus packing, 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 San Francisco, Calif.

Stipulated facts, upon which the case has been submitted, 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 for these cigarette lighters is $1.86 per dozen ex-factory, plus packing, and I so hold.

Judgment will be rendered accordingly.

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42 Cust. Ct. 643, Counsel Stack Legal Research, https://law.counselstack.com/opinion/byrnes-v-united-states-cusc-1959.