Gerhard & Hey Co. v. United States

U.S. Customs Court

Gerhard & Hey Co. v. United States

18 Cust. Ct. 545, 1947 Cust. Ct. LEXIS 785

CourtUnited States Customs Court

DecidedApril 8, 1947

DocketNo. 7163; Entry No. 00427

StatusPublished

This text of 18 Cust. Ct. 545 (Gerhard & Hey 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

Gerhard & Hey Co. v. United States, 18 Cust. Ct. 545, 1947 Cust. Ct. LEXIS 785 (cusc 1947).

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Opinion

Mollison, Judge:

This appeal for reappraisement has been submitted for decision upon the following stipulation of counsel for the parties hereto:

(Stipulation omitted.)

[546]*546On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the merchandise here involved, and that such values are the appraised values, less the additions made by the importer on entry because of advances by the appraiser in similar cases.

Judgment will be rendered accordingly.

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Mollison, Judge:

This appeal for reappraisement has been submitted for decision upon the following stipulation of counsel for the parties hereto:

(Stipulation omitted.)

[546]*546On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the merchandise here involved, and that such values are the appraised values, less the additions made by the importer on entry because of advances by the appraiser in similar cases.

Judgment will be rendered accordingly.

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Bluebook (online)

18 Cust. Ct. 545, 1947 Cust. Ct. LEXIS 785, Counsel Stack Legal Research, https://law.counselstack.com/opinion/gerhard-hey-co-v-united-states-cusc-1947.