Cohen v. United States

U.S. Customs Court

Cohen v. United States

52 Cust. Ct. 414, 1964 Cust. Ct. LEXIS 1440

CourtUnited States Customs Court

DecidedJanuary 16, 1964

DocketReap. Dec. 10662; Entry No. 99811/6

StatusPublished

This text of 52 Cust. Ct. 414 (Cohen 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

Cohen v. United States, 52 Cust. Ct. 414, 1964 Cust. Ct. LEXIS 1440 (cusc 1964).

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Opinion

Oliveh, Chief Judge:

This case is before me on a written stipulation of submission, limiting the present'appeal for reappraisement to certain oblong mirrors, represented by the invoice item marked “A” and initialed “ECA,” identified as item 32/8534, and showing that the proper basis for appraisement for the present merchandise is export value, as defined in section 402 (b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956 (T.D. 54165), and that such statutory value therefor is $3.33 per gross, net, packed, and I so hold. Judgment will be rendered accordingly.

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Oliveh, Chief Judge:

This case is before me on a written stipulation of submission, limiting the present'appeal for reappraisement to certain oblong mirrors, represented by the invoice item marked “A” and initialed “ECA,” identified as item 32/8534, and showing that the proper basis for appraisement for the present merchandise is export value, as defined in section 402 (b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956 (T.D. 54165), and that such statutory value therefor is $3.33 per gross, net, packed, and I so hold. Judgment will be rendered accordingly.

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Bluebook (online)

52 Cust. Ct. 414, 1964 Cust. Ct. LEXIS 1440, Counsel Stack Legal Research, https://law.counselstack.com/opinion/cohen-v-united-states-cusc-1964.