Gehrig Hoban & Co. v. United States

U.S. Customs Court

Gehrig Hoban & Co. v. United States

60 Cust. Ct. 1065, 1968 Cust. Ct. LEXIS 1807

United States Customs Court·Decided June 27, 1968·No. No. R68/26; reappraisements R66/5978, etc. (New York)·Published

Opinion

In accordance with stipulation of counsel that the merchandise and issues are similar in all material respects to those involved in Gehrig Hoban & Co., Inc. v. United States (57 Cust. Ct. 727, A.R.D. 210), the court found and held that the cost of production, as that value is defined in section 402a(f) of the Tariff Act of 1930, as amended by the Customs Simplification Ac't of 1956, is the proper basis for the determination of the value of the various items of perfumery here involved and that such values are as Stated in schedule “B”, said schedule “B” being attached to and made a part of the decision.

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In accordance with stipulation of counsel that the merchandise and issues are similar in all material respects to those involved in Gehrig Hoban & Co., Inc. v. United States (57 Cust. Ct. 727, A.R.D. 210), the court found and held that the cost of production, as that value is defined in section 402a(f) of the Tariff Act of 1930, as amended by the Customs Simplification Ac't of 1956, is the proper basis for the determination of the value of the various items of perfumery here involved and that such values are as Stated in schedule “B”, said schedule “B” being attached to and made a part of the decision.

Gehrig Hoban & Co. v. United States, 60 Cust. Ct. 1065, 1968 Cust. Ct. LEXIS 1807 (cusc 1968).

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Opinion

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