Dana Parfumes Corp. v. United States

U.S. Customs Court

Dana Parfumes Corp. v. United States

58 Cust. Ct. 919, 1967 Cust. Ct. LEXIS 1839

CourtUnited States Customs Court

DecidedMay 31, 1967

DocketNo. R67/77; reappraisements R60/3472, etc. (New York); No. R67/78; reappraisements R60/14209, etc. (New York)

StatusPublished

This text of 58 Cust. Ct. 919 (Dana Parfumes Corp. 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

Dana Parfumes Corp. v. United States, 58 Cust. Ct. 919, 1967 Cust. Ct. LEXIS 1839 (cusc 1967).

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Opinion

In accordance with stipulation of counsel that the merchandise and issues are the same in all material respects as those in Gehrig Hoban & Co., Inc. v. United States (57 Cust. Ct. 727, A.R.D. 210), the court found and held that cost of production, as that value is defined in section 402a (f) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, is the proper basis for the determination of the respective values of the “Canoe” perfume involved herein and that such values are the respective values listed in schedule “B,” said schedule “B” being attached to and made a part of the decisions.

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In accordance with stipulation of counsel that the merchandise and issues are the same in all material respects as those in Gehrig Hoban & Co., Inc. v. United States (57 Cust. Ct. 727, A.R.D. 210), the court found and held that cost of production, as that value is defined in section 402a (f) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, is the proper basis for the determination of the respective values of the “Canoe” perfume involved herein and that such values are the respective values listed in schedule “B,” said schedule “B” being attached to and made a part of the decisions.

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Bluebook (online)

58 Cust. Ct. 919, 1967 Cust. Ct. LEXIS 1839, Counsel Stack Legal Research, https://law.counselstack.com/opinion/dana-parfumes-corp-v-united-states-cusc-1967.

Opinion

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