Damrak Trading Co. v. United States
This text of 42 Cust. Ct. 641 (Damrak Trading 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.
Opinion
Counsel for the parties have submitted the appeals for reappraisement enumerated in schedule “A,” attached hereto, upon a stipulation on the basis of which I find foreign value, as defined in section 402(c), Tariff Act of 1930, as amended, to be the proper basis for the determination of the value of the items involved, and that such value, in each instance, is the appraised unit value, less 2 per centum, plus cost of packing, as indicated by the appraiser.
Judgment will issue accordingly.
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42 Cust. Ct. 641, Counsel Stack Legal Research, https://law.counselstack.com/opinion/damrak-trading-co-v-united-states-cusc-1959.