Gallagher & Ascher Co. v. United States

U.S. Customs Court

Gallagher & Ascher Co. v. United States

37 Cust. Ct. 499

CourtUnited States Customs Court

DecidedSeptember 7, 1956

DocketReap. Dec. 8640; Entry No. 01405

StatusPublished

This text of 37 Cust. Ct. 499 (Gallagher & Ascher 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

Gallagher & Ascher Co. v. United States, 37 Cust. Ct. 499 (cusc 1956).

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Opinion

Mollison, Judge:

This appeal for reappraisement has been submitted for decision upon an agreed statement of facts entered into by and between counsel for the respective parties hereto.

On the agreed facts I find the foreign value, as that value is defined in section 402 (c) of the Tariff Act of 1930, as amended by section 8 of the Customs Administrative Act of 1938, to be the proper basis for the determination of the value of the merchandise here involved, and that such values were the invoiced and entered values.

Judgment will be entered accordingly.

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Mollison, Judge:

This appeal for reappraisement has been submitted for decision upon an agreed statement of facts entered into by and between counsel for the respective parties hereto.

On the agreed facts I find the foreign value, as that value is defined in section 402 (c) of the Tariff Act of 1930, as amended by section 8 of the Customs Administrative Act of 1938, to be the proper basis for the determination of the value of the merchandise here involved, and that such values were the invoiced and entered values.

Judgment will be entered accordingly.

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Bluebook (online)

37 Cust. Ct. 499, Counsel Stack Legal Research, https://law.counselstack.com/opinion/gallagher-ascher-co-v-united-states-cusc-1956.