Isaac B. Cohen & Sons Corp. v. United States

U.S. Customs Court

Isaac B. Cohen & Sons Corp. v. United States

46 Cust. Ct. 632

CourtUnited States Customs Court

DecidedMarch 13, 1961

DocketReap. Dec. 9944; Entry Nos. 60406-2; 848067-4

StatusPublished

This text of 46 Cust. Ct. 632 (Isaac B. Cohen & Sons 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

Isaac B. Cohen & Sons Corp. v. United States, 46 Cust. Ct. 632 (cusc 1961).

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Opinion

Mollison, Judge:

Counsel for the parties have submitted the above-enumerated appeals for reappraisement for decision upon stipulation, on the basis of which I find that export value, as defined in section 402a (d), Tariff Act of 1930, as amended, is the proper basis for the determination of the value of the merchandise involved in the said appeals for reappraisement, and that such value, in each case, is the invoice unit value (ex-factory price), plus the shipping or f.o.b. charges only, without the buying commission.

Judgment will issue accordingly.

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Mollison, Judge:

Counsel for the parties have submitted the above-enumerated appeals for reappraisement for decision upon stipulation, on the basis of which I find that export value, as defined in section 402a (d), Tariff Act of 1930, as amended, is the proper basis for the determination of the value of the merchandise involved in the said appeals for reappraisement, and that such value, in each case, is the invoice unit value (ex-factory price), plus the shipping or f.o.b. charges only, without the buying commission.

Judgment will issue accordingly.

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Bluebook (online)

46 Cust. Ct. 632, Counsel Stack Legal Research, https://law.counselstack.com/opinion/isaac-b-cohen-sons-corp-v-united-states-cusc-1961.