Geigy Co. v. United States

U.S. Customs Court

Geigy Co. v. United States

2 Cust. Ct. 806, 1939 Cust. Ct. LEXIS 1623

United States Customs Court·Decided January 17, 1939·No. No. 4494; Entry No. 30193·Published

Opinion

Brown, Judge:

This appeal to reappraisement has been stipulated and submitted for decision by counsel for the parties hereto.

On the agreed facts I find the United States value, as that value is defined in section 402 (e) 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 is $2,354 per pound. Judgment will be rendered accordingly.

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Brown, Judge:

This appeal to reappraisement has been stipulated and submitted for decision by counsel for the parties hereto.

On the agreed facts I find the United States value, as that value is defined in section 402 (e) 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 is $2,354 per pound. Judgment will be rendered accordingly.

Geigy Co. v. United States, 2 Cust. Ct. 806, 1939 Cust. Ct. LEXIS 1623 (cusc 1939).

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