Friedman v. United States
This text of 42 Cust. Ct. 620 (Friedman 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.
Opinion
This appeal for reappraisement relates to certain plywood exported from Finland and entered at the port of Philadelphia, Pa.
. . Stipulated facts, upon which the case is before me, establish that the proper basis for appraisement of the merchandise is foreign value, as defined in section 402(c) of the Tariff Act of 1980, as amended, and that such statutory value therefor is the appraised value, less 4 per centum, and I so hold. Judgment will be rendered accordingly.
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Cite This Page — Counsel Stack
42 Cust. Ct. 620, Counsel Stack Legal Research, https://law.counselstack.com/opinion/friedman-v-united-states-cusc-1959.