Ellis Silver Co. v. United States
This text of 477 F.2d 946 (Ellis Silver Co. v. United States) is published on Counsel Stack Legal Research, covering Court of Customs and Patent Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
This appeal is from the decision and judgment of the United States Customs Court, Third Division, Appellate Term, 67 Cust.Ct. 564, A.R.D. 293 (1971), affirming the decision and judgment of the single judge, 63 Cust.Ct. 647, R.D. 11688, 308 F.Supp. 704 (1969), in a reappraisement proceeding involving the proper dutiable value of certain silverplated hollowware exported from England. Appraisement on the basis of constructed value under section 402(d) of the Tariff Act of 1930, as amended, was sustained on the ground that appellant had failed to establish that the prices paid fairly reflected market value of the goods and thus had not proven the correctness of the claimed basis of export value under section 402(b), as amended.
Finding no reversible error below, we affirm the judgment of the Appellate Term of the Customs Court.
Affirmed.
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477 F.2d 946, Counsel Stack Legal Research, https://law.counselstack.com/opinion/ellis-silver-co-v-united-states-ccpa-1973.