Chadwick-Miller Importers, Inc. v. United States

U.S. Customs Court

Chadwick-Miller Importers, Inc. v. United States

62 Cust. Ct. 1113, 1969 Cust. Ct. LEXIS 3384

CourtUnited States Customs Court

DecidedFebruary 19, 1969

DocketNo. R69/2; reappraisements R62/5783, etc. (Los Angeles)

StatusPublished

This text of 62 Cust. Ct. 1113 (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, 62 Cust. Ct. 1113, 1969 Cust. Ct. LEXIS 3384 (cusc 1969).

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Opinion

In accordance with stipulation of counsel that the merchandise, facts, and issues are the same in all material respects as those involved in United States v. Chadwick-Miller Importers, 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 sundry and novelty items here involved and that such values are the invoice unit ex-factory prices, net packed.

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In accordance with stipulation of counsel that the merchandise, facts, and issues are the same in all material respects as those involved in United States v. Chadwick-Miller Importers, 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 sundry and novelty items here involved and that such values are the invoice unit ex-factory prices, net packed.

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Bluebook (online)

62 Cust. Ct. 1113, 1969 Cust. Ct. LEXIS 3384, Counsel Stack Legal Research, https://law.counselstack.com/opinion/chadwick-miller-importers-inc-v-united-states-cusc-1969.