Hallauer v. United States

U.S. Customs Court

Hallauer v. United States

34 Cust. Ct. 475

CourtUnited States Customs Court

DecidedMarch 17, 1955

DocketReap. Dec. 8407; Entry Nos. 150-R; 155-R

StatusPublished

This text of 34 Cust. Ct. 475 (Hallauer 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

Hallauer v. United States, 34 Cust. Ct. 475 (cusc 1955).

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Opinion

Oliver, Chief Judge:

These appeals for reappraisement have been submitted for decision upon the following stipulation of counsel for the parties hereto:

1) The unit values as entered of the American apples and boxes of United States origin represent the foreign values thereof as defined in section 402 (c), Tariff Act of 1930, there being no higher export value, and the value of the alterations to said apples due to their condition at the time of importation thereof is nil.

2) These cases may be submitted' upon the foregoing stipulation.

On the agreed facts I find the foreign value, as that value is defined in section 402 (c) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938, to be the proper basis for the determination of the value of the American apples and boxes of United States origin here involved, and that such values were the entered unit values, and the value of the alterations to said apples was nil.

Judgment will be entered accordingly.

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Oliver, Chief Judge:

These appeals for reappraisement have been submitted for decision upon the following stipulation of counsel for the parties hereto:

1) The unit values as entered of the American apples and boxes of United States origin represent the foreign values thereof as defined in section 402 (c), Tariff Act of 1930, there being no higher export value, and the value of the alterations to said apples due to their condition at the time of importation thereof is nil.

2) These cases may be submitted' upon the foregoing stipulation.

On the agreed facts I find the foreign value, as that value is defined in section 402 (c) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938, to be the proper basis for the determination of the value of the American apples and boxes of United States origin here involved, and that such values were the entered unit values, and the value of the alterations to said apples was nil.

Judgment will be entered accordingly.

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34 Cust. Ct. 475, Counsel Stack Legal Research, https://law.counselstack.com/opinion/hallauer-v-united-states-cusc-1955.