Chadwick-Miller Importers, Inc. v. United States

U.S. Customs Court

Chadwick-Miller Importers, Inc. v. United States

61 Cust. Ct. 675, 1968 Cust. Ct. LEXIS 1769

CourtUnited States Customs Court

DecidedAugust 30, 1968

DocketNo. R68/28; reappraisements R60/7694, etc. (Boston); No. R68/29; reappraisements R63/1630, etc. (Boston)

StatusPublished

This text of 61 Cust. Ct. 675 (Chadwick-Miller Importers, 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.

Bluebook

Chadwick-Miller Importers, Inc. v. United States, 61 Cust. Ct. 675, 1968 Cust. Ct. LEXIS 1769 (cusc 1968).

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Opinion

In accordance with stipulation of counsel that the merchandise, the facts, and the issues are the same in all material respects as those in United States v. Chadwick-Miller Imports, Inc., et al. (54 CCPA 93, C.A.D. 914), the court found and held that export value, as that value is defined in section 402 (.b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, is the proper basis for the determination of the value of the merchandise which was exported from Japan and is covered by these appeals and that said value is represented by the invoice unit ex-factory prices, net packed.

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In accordance with stipulation of counsel that the merchandise, the facts, and the issues are the same in all material respects as those in United States v. Chadwick-Miller Imports, Inc., et al. (54 CCPA 93, C.A.D. 914), the court found and held that export value, as that value is defined in section 402 (.b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, is the proper basis for the determination of the value of the merchandise which was exported from Japan and is covered by these appeals and that said value is represented by the invoice unit ex-factory prices, net packed.

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Bluebook (online)

61 Cust. Ct. 675, 1968 Cust. Ct. LEXIS 1769, Counsel Stack Legal Research, https://law.counselstack.com/opinion/chadwick-miller-importers-inc-v-united-states-cusc-1968.