International Expediters, Inc. v. United States

U.S. Customs Court

International Expediters, Inc. v. United States

42 Cust. Ct. 441

CourtUnited States Customs Court

DecidedJanuary 14, 1959

DocketReap. Dec. 9289; Entry No. 10463, etc.

StatusPublished

This text of 42 Cust. Ct. 441 (International Expediters, Inc. 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

International Expediters, Inc. v. United States, 42 Cust. Ct. 441 (cusc 1959).

Pincite

Opinion

Mollison, Judge:

The appeals for reappraisement enumerated in the attached schedule were submitted for decision upon stipulation of counsel to the effect that the foreign and export values of the merchandise involved in this case, within the meaning of those terms, as defined in section 402 (c) and (d) of the Tariff Act of 1930, as existing at the time of importation of the merchandise involved in these cases, was the appraised value, less 12 per centum, plus 4% per centum.

On the agreed facts, I find that foreign value, as defined in section 402(c), Tariff Act of 1930, as amended, is the proper basis of value for the merchandise in issue, and that such value in each case was the appraised value, less 12 per centum, plus 4% per centum.

Judgment will issue accordingly.

Free access — add to your briefcase to read the full text and ask questions with AI

Mollison, Judge:

The appeals for reappraisement enumerated in the attached schedule were submitted for decision upon stipulation of counsel to the effect that the foreign and export values of the merchandise involved in this case, within the meaning of those terms, as defined in section 402 (c) and (d) of the Tariff Act of 1930, as existing at the time of importation of the merchandise involved in these cases, was the appraised value, less 12 per centum, plus 4% per centum.

On the agreed facts, I find that foreign value, as defined in section 402(c), Tariff Act of 1930, as amended, is the proper basis of value for the merchandise in issue, and that such value in each case was the appraised value, less 12 per centum, plus 4% per centum.

Judgment will issue accordingly.

Cite This Page — Counsel Stack

Bluebook (online)

42 Cust. Ct. 441, Counsel Stack Legal Research, https://law.counselstack.com/opinion/international-expediters-inc-v-united-states-cusc-1959.