Connor v. United States

U.S. Customs Court

Connor v. United States

5 Cust. Ct. 468, 1940 Cust. Ct. LEXIS 3179

CourtUnited States Customs Court

DecidedJune 25, 1940

DocketNo. 4953; Entry Nos. 875, 4243

StatusPublished

This text of 5 Cust. Ct. 468 (Connor 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

Connor v. United States, 5 Cust. Ct. 468, 1940 Cust. Ct. LEXIS 3179 (cusc 1940).

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Opinion

Brown, Judge:

These appeals to reappraisement have been stipulated and submitted for decision by counsel for the parties hereto.

[469]*469On the agreed facts, I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, is the proper basis for the determination of the value of the merchandise here involved, and that such values are the invoice prices less 2 per centum cash discount, less freight, both inland and ocean, less insurance and consular fee as noted on the invoices. Judgment will be rendered accordingly.

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Brown, Judge:

These appeals to reappraisement have been stipulated and submitted for decision by counsel for the parties hereto.

[469]*469On the agreed facts, I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, is the proper basis for the determination of the value of the merchandise here involved, and that such values are the invoice prices less 2 per centum cash discount, less freight, both inland and ocean, less insurance and consular fee as noted on the invoices. Judgment will be rendered accordingly.

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Bluebook (online)

5 Cust. Ct. 468, 1940 Cust. Ct. LEXIS 3179, Counsel Stack Legal Research, https://law.counselstack.com/opinion/connor-v-united-states-cusc-1940.