Carson Pirie Scott & Co. v. United States

U.S. Customs Court

Carson Pirie Scott & Co. v. United States

20 Cust. Ct. 380, 1948 Cust. Ct. LEXIS 372

CourtUnited States Customs Court

DecidedFebruary 11, 1948

DocketNo. 7537; Entry No. 476

StatusPublished

This text of 20 Cust. Ct. 380 (Carson Pirie Scott & 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.

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Carson Pirie Scott & Co. v. United States, 20 Cust. Ct. 380, 1948 Cust. Ct. LEXIS 372 (cusc 1948).

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Opinion

Oliver, Presiding Judge:

This appeal for reappraisement has been submitted for decision upon the following stipulation of counsel for the parties hereto:

(Stipulation omitted.)

On the agreed facts I find the foreign value, as that value is defined in section 402 (c) of the Tariff Act of 1930 as amended by the Administrative Act of 1938, to be the proper basis for the determination of the value of the merchandise here involved, and that such value was sterling 5-8-0 per dozen, less 3 per centum discount, packing included.

Judgment will be rendered accordingly.

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Oliver, Presiding Judge:

This appeal for reappraisement has been submitted for decision upon the following stipulation of counsel for the parties hereto:

(Stipulation omitted.)

On the agreed facts I find the foreign value, as that value is defined in section 402 (c) of the Tariff Act of 1930 as amended by the Administrative Act of 1938, to be the proper basis for the determination of the value of the merchandise here involved, and that such value was sterling 5-8-0 per dozen, less 3 per centum discount, packing included.

Judgment will be rendered accordingly.

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Bluebook (online)

20 Cust. Ct. 380, 1948 Cust. Ct. LEXIS 372, Counsel Stack Legal Research, https://law.counselstack.com/opinion/carson-pirie-scott-co-v-united-states-cusc-1948.