Gitkin Co. v. United States

50 Cust. Ct. 446, 1963 Cust. Ct. LEXIS 1418

Opinion

Wilson, Judge:

Counsel for the parties have submitted the above-enumerated appeal for reappraisement for decision on stipulation, on the basis of which I find and hold that export value, as defined in section 402 (b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, is the proper basis for the determination of the values of the merchandise involved and that such values are the invoice unit values.

Judgment will issue accordingly.