Gitkin Co. v. United States

U.S. Customs Court

Gitkin Co. v. United States

52 Cust. Ct. 478, 1964 Cust. Ct. LEXIS 1375

CourtUnited States Customs Court

DecidedApril 1, 1964

DocketReap. Dec. 10698; Entry No. 8985

StatusPublished

This text of 52 Cust. Ct. 478 (Gitkin 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

Gitkin Co. v. United States, 52 Cust. Ct. 478, 1964 Cust. Ct. LEXIS 1375 (cusc 1964).

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Opinion

Oliver, Chief Judge:

This appeal for reappraisement relates to certain bamboo blinds exported from Kobe, Japan,-and entered at the port of New Orleans, La. ""

[479]*479Stipulated facts, upon, which the case has been submitted, establish that the proper basis for appraisement of the present merchandise is export value, as defined in section 402 of the Tariff Act of 1930, as amended, and that such statutory value therefor is the “invoice unit values net packed as reflected by the commercial invoice,” and I so hold.

Judgment will be rendered accordingly.

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Oliver, Chief Judge:

This appeal for reappraisement relates to certain bamboo blinds exported from Kobe, Japan,-and entered at the port of New Orleans, La. ""

[479]*479Stipulated facts, upon, which the case has been submitted, establish that the proper basis for appraisement of the present merchandise is export value, as defined in section 402 of the Tariff Act of 1930, as amended, and that such statutory value therefor is the “invoice unit values net packed as reflected by the commercial invoice,” and I so hold.

Judgment will be rendered accordingly.

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Bluebook (online)

52 Cust. Ct. 478, 1964 Cust. Ct. LEXIS 1375, Counsel Stack Legal Research, https://law.counselstack.com/opinion/gitkin-co-v-united-states-cusc-1964.