C. J. Van Houten & Zoon, Inc. v. United States

U.S. Customs Court

C. J. Van Houten & Zoon, Inc. v. United States

39 Cust. Ct. 673

CourtUnited States Customs Court

DecidedOctober 22, 1957

DocketReap. Dec. 9007; Entry Nos. DE 8553; 4107; 20949

StatusPublished

This text of 39 Cust. Ct. 673 (C. J. Van Houten & Zoon, 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.

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C. J. Van Houten & Zoon, Inc. v. United States, 39 Cust. Ct. 673 (cusc 1957).

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Opinion

Oliver, Chief Judge:

The appeals for reappraisement, enumerated in schedule “A,” hereto attached and made a part hereof, relate to certain chocolate bars and other chocolate articles exported from Holland and entered at the port of Los Angeles, Calif.

Stipulated facts, upon which the cases have been submitted, establish that the proper basis for appraisement of the items enumerated in schedule “B,” attached hereto and made a part hereof, and to which these appeals have been limited, is cost of production, as defined in section 402 (f) of the Tariff Act of 1930, and that such statutory value for the said items is as enumerated in schedule “B,” and I so hold.

The appeals for reappraisement have been abandoned as to all merchandise, except the items set forth in schedule “BN The appeals are, therefore, dismissed as to all merchandise covered by the shipments in question, except the items enumerated in said schedule “BN Judgment will be rendered accordingly.

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Oliver, Chief Judge:

The appeals for reappraisement, enumerated in schedule “A,” hereto attached and made a part hereof, relate to certain chocolate bars and other chocolate articles exported from Holland and entered at the port of Los Angeles, Calif.

Stipulated facts, upon which the cases have been submitted, establish that the proper basis for appraisement of the items enumerated in schedule “B,” attached hereto and made a part hereof, and to which these appeals have been limited, is cost of production, as defined in section 402 (f) of the Tariff Act of 1930, and that such statutory value for the said items is as enumerated in schedule “B,” and I so hold.

The appeals for reappraisement have been abandoned as to all merchandise, except the items set forth in schedule “BN The appeals are, therefore, dismissed as to all merchandise covered by the shipments in question, except the items enumerated in said schedule “BN Judgment will be rendered accordingly.

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39 Cust. Ct. 673, Counsel Stack Legal Research, https://law.counselstack.com/opinion/c-j-van-houten-zoon-inc-v-united-states-cusc-1957.