General Printing Corp. v. United States
This text of 42 Cust. Ct. 446 (General Printing Corp. 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 an automatic chip mounting machine that was exported from Canada and entered at the port of Detroit.
Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of the machine in question is export value, as defined in section 402(d) of the Tariff Act of 1930, and that such statutory value for the merchandise is $7,000, and I so hold. Judgment will be rendered accordingly.
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42 Cust. Ct. 446, Counsel Stack Legal Research, https://law.counselstack.com/opinion/general-printing-corp-v-united-states-cusc-1959.