Goldblatt v. United States
This text of 24 Cust. Ct. 525 (Goldblatt 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
It has been agreed between the parties hereto that the issues herein relating to the above-mentioned merchandise are the same in all material respects as those decided in United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. (Customs) 183, C. A. D. 334, and that the record therein may be incorporated herein.
[526]*526Upon the agreed facts, 1 find the export value, as defined in section 402 (d), Tariff Act of 1930 (19 U. S. C. § 1402 (d)), to be the proper basis for determining the values of said merchandise, and that such values are the appraised values less additions made by importer on entry because of advances by the appraiser in similar cases.
Judgment will be entered accordingly.
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Cite This Page — Counsel Stack
24 Cust. Ct. 525, 1950 Cust. Ct. LEXIS 2048, Counsel Stack Legal Research, https://law.counselstack.com/opinion/goldblatt-v-united-states-cusc-1950.