C. H. Powell Co. v. United States

U.S. Customs Court

C. H. Powell Co. v. United States

23 Cust. Ct. 272, 1949 Cust. Ct. LEXIS 1183

CourtUnited States Customs Court

DecidedAugust 19, 1949

DocketNo. 7732; Entry No. 1302

StatusPublished

This text of 23 Cust. Ct. 272 (C. H. Powell 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

C. H. Powell Co. v. United States, 23 Cust. Ct. 272, 1949 Cust. Ct. LEXIS 1183 (cusc 1949).

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Opinion

Cole, Judge:

This case concerns the. dutiable value of quebracho extract, exported from Buenos Aires, Argentina, and entered at the port of Boston, Mass.

An agreed set of facts, upon which the case has been submitted, establishes cost of production, section 402 (f) of the Tariff Act of 1930 (19 U. S. C. § 1402 (f)), to be the proper basis for appraisement of the present merchandise, and that such statutory value is the entered value.

Judgment will be rendered accordingly.

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Cole, Judge:

This case concerns the. dutiable value of quebracho extract, exported from Buenos Aires, Argentina, and entered at the port of Boston, Mass.

An agreed set of facts, upon which the case has been submitted, establishes cost of production, section 402 (f) of the Tariff Act of 1930 (19 U. S. C. § 1402 (f)), to be the proper basis for appraisement of the present merchandise, and that such statutory value is the entered value.

Judgment will be rendered accordingly.

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Bluebook (online)

23 Cust. Ct. 272, 1949 Cust. Ct. LEXIS 1183, Counsel Stack Legal Research, https://law.counselstack.com/opinion/c-h-powell-co-v-united-states-cusc-1949.

Opinion

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