Gonzalez v. United States

U.S. Customs Court

Gonzalez v. United States

8 Cust. Ct. 609

CourtUnited States Customs Court

DecidedFebruary 10, 1942

DocketNo. 5574; Entry No. 781967

StatusPublished

This text of 8 Cust. Ct. 609 (Gonzalez 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

Gonzalez v. United States, 8 Cust. Ct. 609 (cusc 1942).

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Opinion

Kincheloe, Judge:

This appeal to reappraisement has been submitted for decision upon an oral stipulation of counsel for the parties hereto to the effect that the export value of the involved merchandise is the appraised value, less the charges indicated by the appraiser as nondutiable, and less the charge for trucking from Uman to Progreso amounting to M$162.04, and that there was no higher foreign value.

On 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 value is the appraised value, less the charges indicated by the appraiser as nondutiable, and less the charge for trucking from Uman to Progreso amounting to M$162.04. Judgment will be rendered accordingly.

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Kincheloe, Judge:

This appeal to reappraisement has been submitted for decision upon an oral stipulation of counsel for the parties hereto to the effect that the export value of the involved merchandise is the appraised value, less the charges indicated by the appraiser as nondutiable, and less the charge for trucking from Uman to Progreso amounting to M$162.04, and that there was no higher foreign value.

On 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 value is the appraised value, less the charges indicated by the appraiser as nondutiable, and less the charge for trucking from Uman to Progreso amounting to M$162.04. Judgment will be rendered accordingly.

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Bluebook (online)

8 Cust. Ct. 609, Counsel Stack Legal Research, https://law.counselstack.com/opinion/gonzalez-v-united-states-cusc-1942.