Edward Boote, Inc. v. United States

U.S. Customs Court

Edward Boote, Inc. v. United States

17 Cust. Ct. 425, 1945 Cust. Ct. LEXIS 1100

CourtUnited States Customs Court

DecidedNovember 21, 1945

DocketNo. 6536; Entry No. 702480, etc.

StatusPublished

This text of 17 Cust. Ct. 425 (Edward Boote, Inc. 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

Edward Boote, Inc. v. United States, 17 Cust. Ct. 425, 1945 Cust. Ct. LEXIS 1100 (cusc 1945).

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Opinion

Keeps, Judge:

This appeal for reappraisement has been submitted for decision upon the following stipulation of counsel for the parties hereto:

(Stipulation omitted.)

On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for, the determination of the value of the merchandise here involved, and that such values are the appraised values, less the additions made by the importer on entry because of advances by the appraiser in similar cases.

Judgment will be rendered accordingly.

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Keeps, Judge:

This appeal for reappraisement has been submitted for decision upon the following stipulation of counsel for the parties hereto:

(Stipulation omitted.)

On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for, the determination of the value of the merchandise here involved, and that such values are the appraised values, less the additions made by the importer on entry because of advances by the appraiser in similar cases.

Judgment will be rendered accordingly.

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Bluebook (online)

17 Cust. Ct. 425, 1945 Cust. Ct. LEXIS 1100, Counsel Stack Legal Research, https://law.counselstack.com/opinion/edward-boote-inc-v-united-states-cusc-1945.