J. C. Penney Purchasing Corp. v. United States

U.S. Customs Court

J. C. Penney Purchasing Corp. v. United States

49 Cust. Ct. 363, 1962 Cust. Ct. LEXIS 1342

CourtUnited States Customs Court

DecidedAugust 7, 1962

DocketReap. Dec. 10310; Entry No. N-908

StatusPublished

This text of 49 Cust. Ct. 363 (J. C. Penney Purchasing 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

J. C. Penney Purchasing Corp. v. United States, 49 Cust. Ct. 363, 1962 Cust. Ct. LEXIS 1342 (cusc 1962).

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Opinion

Olivee, Chief Judge:

The merchandise the subject of the above-enumerated appeal for reappraisement consists of leather bags, exported from Italy in 1961.

Counsel for the parties have submitted the said appeal for decision upon stipulation, on the basis of which I find that export value, as defined in section 402(b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, is the proper basis for the determination of the value of the merchandise involved and that such value was the appraised unit value, less the amount added for inland freight.

Judgment will issue accordingly.

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Olivee, Chief Judge:

The merchandise the subject of the above-enumerated appeal for reappraisement consists of leather bags, exported from Italy in 1961.

Counsel for the parties have submitted the said appeal for decision upon stipulation, on the basis of which I find that export value, as defined in section 402(b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, is the proper basis for the determination of the value of the merchandise involved and that such value was the appraised unit value, less the amount added for inland freight.

Judgment will issue accordingly.

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Bluebook (online)

49 Cust. Ct. 363, 1962 Cust. Ct. LEXIS 1342, Counsel Stack Legal Research, https://law.counselstack.com/opinion/j-c-penney-purchasing-corp-v-united-states-cusc-1962.