F. Konishi Co. v. United States

U.S. Customs Court

F. Konishi Co. v. United States

5 Cust. Ct. 533, 1940 Cust. Ct. LEXIS 3240

CourtUnited States Customs Court

DecidedOctober 2, 1940

DocketNo. 5014; Entry No. 9493

StatusPublished

This text of 5 Cust. Ct. 533 (F. Konishi 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

F. Konishi Co. v. United States, 5 Cust. Ct. 533, 1940 Cust. Ct. LEXIS 3240 (cusc 1940).

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Opinion

Dallinger, Judge:

At tbe trial of this appeal to reappraisement the attorneys for the respective parties stipulated as follows:

* * * that the unit entered value and the unit values as shown on the invoice is the correct foreign market value, and that the export value is not higher.

On the agreed facts I find the foreign value, as defined in section 402 (c) of the Tariff Act of 1930, is the proper basis for the determination of the value of the merchandise here involved, and that -such value was the unit entered value. Judgment will be rendered accordingly.

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Dallinger, Judge:

At tbe trial of this appeal to reappraisement the attorneys for the respective parties stipulated as follows:

* * * that the unit entered value and the unit values as shown on the invoice is the correct foreign market value, and that the export value is not higher.

On the agreed facts I find the foreign value, as defined in section 402 (c) of the Tariff Act of 1930, is the proper basis for the determination of the value of the merchandise here involved, and that -such value was the unit entered value. Judgment will be rendered accordingly.

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Bluebook (online)

5 Cust. Ct. 533, 1940 Cust. Ct. LEXIS 3240, Counsel Stack Legal Research, https://law.counselstack.com/opinion/f-konishi-co-v-united-states-cusc-1940.