Europa Co. v. United States

U.S. Customs Court

Europa Co. v. United States

47 Cust. Ct. 409

CourtUnited States Customs Court

DecidedJune 29, 1961

DocketReap. Dec. 10042; Entry No. 12874

StatusPublished

This text of 47 Cust. Ct. 409 (Europa 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

Europa Co. v. United States, 47 Cust. Ct. 409 (cusc 1961).

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Opinion

Mollison, Judge:

This appeal for reappraisement relates to plastic artificial flowers exported from France on or about January 1, 1958.

When the case was called for trial, the sole owner of the importing company and counsel for the defendant entered into a stipulation, on the basis of which I find that the proper basis for the determination of the value of the merchandise involved is export value, as defined in section 402(d), Tariff Act of 1930, and that such value is the invoiced and entered value.

Judgment will issue accordingly.

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Mollison, Judge:

This appeal for reappraisement relates to plastic artificial flowers exported from France on or about January 1, 1958.

When the case was called for trial, the sole owner of the importing company and counsel for the defendant entered into a stipulation, on the basis of which I find that the proper basis for the determination of the value of the merchandise involved is export value, as defined in section 402(d), Tariff Act of 1930, and that such value is the invoiced and entered value.

Judgment will issue accordingly.

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Bluebook (online)

47 Cust. Ct. 409, Counsel Stack Legal Research, https://law.counselstack.com/opinion/europa-co-v-united-states-cusc-1961.