Continental Merchandise Co. v. United States

U.S. Customs Court

Continental Merchandise Co. v. United States

57 Cust. Ct. 841, 1966 Cust. Ct. LEXIS 1446

CourtUnited States Customs Court

DecidedJune 28, 1966

DocketNo. R66/7; No. R66/8; No. R66/9

StatusPublished

This text of 57 Cust. Ct. 841 (Continental Merchandise 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.

Bluebook

Continental Merchandise Co. v. United States, 57 Cust. Ct. 841, 1966 Cust. Ct. LEXIS 1446 (cusc 1966).

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Opinion

OliveR, J.

In accordance with stipulation of counsel that the issues of fact and law are the same in all material respects as those in Panation Trade Co. v. United States, 54 Cust. Ct. 758, A.R.D. 181, the court found and held that export value, as that value is defined in section 402(h) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, T.D. 54165, is the proper basis for the determination of the value of the cigarette lighters here in question and that such value is equal to the appraised values, less inspection fees in the sum of $0.05 per dozen.

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OliveR, J.

In accordance with stipulation of counsel that the issues of fact and law are the same in all material respects as those in Panation Trade Co. v. United States, 54 Cust. Ct. 758, A.R.D. 181, the court found and held that export value, as that value is defined in section 402(h) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, T.D. 54165, is the proper basis for the determination of the value of the cigarette lighters here in question and that such value is equal to the appraised values, less inspection fees in the sum of $0.05 per dozen.

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Bluebook (online)

57 Cust. Ct. 841, 1966 Cust. Ct. LEXIS 1446, Counsel Stack Legal Research, https://law.counselstack.com/opinion/continental-merchandise-co-v-united-states-cusc-1966.

Opinion

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