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Inter-Maritime Forwarding Co. v. United States

37 Cust. Ct. 537
Procedural entryThis page is a short order in Inter-Maritime Forwarding Co. v. United States. Read the opinion of the Court — 31 Cust. Ct. 301 →
United States Customs Court·Decided October 10, 1956·No. Reap. Dec. 8681; Entry Nos. 725348; 740051; 768617·Published

Opinion

Rao, Judge:

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

It is hereby stipulated and agreed by and between counsel for the Plaintiff and the Assistant Attorney General for the United States, Defendant, that the items marked “A” and initialed VCS by Examiner Y. C. Schug on the invoices covered by the above-named reappraisement appeals consist of printed linen fabric exported from England.
That when said above-mentioned items marked “A” and initialed by the Examiner were exported from England such and similar merchandise was not being freely offered for sale for home consumption to all purchasers in the principal markets of England, nor was it being freely offered for sale to all purchasers in the principal markets of England for exportation to the United States, nor was it being freely offered for sale in the principal market of the United States to United States purchasers.
That the “cost of production” as defined in Section 402 (f), Tariff Act of 1930, for the above-mentioned items marked “A” and initialed by the Examiner was as follows:
[538]*538For cost of materials, labor, and fabrication (Section 402 (f) (1) Tariff Act of 1930):

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Inter-Maritime Forwarding Co. v. United States, 37 Cust. Ct. 537 (cusc 1956).

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