Gulf Oil Corp. v. United States

U.S. Customs Court

Gulf Oil Corp. v. United States

41 Cust. Ct. 486

CourtUnited States Customs Court

DecidedJuly 11, 1958

DocketReap. Dec. 9187; Entry No. C-5174

StatusPublished

This text of 41 Cust. Ct. 486 (Gulf Oil Corp. 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

Gulf Oil Corp. v. United States, 41 Cust. Ct. 486 (cusc 1958).

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Opinion

Oliver, Chief Judge:

This appeal for reappraisement relates to certain seamless steel grade-B line pipe exported from Scotland and entered at the port of Philadelphia.

Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of the merchandise is export value, as defined in section 402 (d) of the Tariff Act of 1930, and that such statutory value thereof is 43 shillings, 9 pence, per foot, and I so hold. Judgment will be rendered accordingly.

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Oliver, Chief Judge:

This appeal for reappraisement relates to certain seamless steel grade-B line pipe exported from Scotland and entered at the port of Philadelphia.

Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of the merchandise is export value, as defined in section 402 (d) of the Tariff Act of 1930, and that such statutory value thereof is 43 shillings, 9 pence, per foot, and I so hold. Judgment will be rendered accordingly.

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Bluebook (online)

41 Cust. Ct. 486, Counsel Stack Legal Research, https://law.counselstack.com/opinion/gulf-oil-corp-v-united-states-cusc-1958.