J. D. Smith Inter-Ocean, Inc. v. United States

U.S. Customs Court

J. D. Smith Inter-Ocean, Inc. v. United States

50 Cust. Ct. 480, 1963 Cust. Ct. LEXIS 1382

CourtUnited States Customs Court

DecidedMay 21, 1963

DocketReap. Dec. 10521; Entry No. 945747

StatusPublished

This text of 50 Cust. Ct. 480 (J. D. Smith Inter-Ocean, 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

J. D. Smith Inter-Ocean, Inc. v. United States, 50 Cust. Ct. 480, 1963 Cust. Ct. LEXIS 1382 (cusc 1963).

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Opinion

OliveR, Chief Judge:

This appeal for reappraisement relates to certain ophthalmic lenses exported from England and entered at the port of JSTew York.

Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of the present merchandise is export value, as defined in section 402(b) of the Tariff Act of 1930, as amended, and that such statutory value therefor is the invoice unit prices, less 10 per centum discount, plus f.o.b. charges, plus packing, and I so hold.

Judgment will be rendered accordingly.

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OliveR, Chief Judge:

This appeal for reappraisement relates to certain ophthalmic lenses exported from England and entered at the port of JSTew York.

Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of the present merchandise is export value, as defined in section 402(b) of the Tariff Act of 1930, as amended, and that such statutory value therefor is the invoice unit prices, less 10 per centum discount, plus f.o.b. charges, plus packing, and I so hold.

Judgment will be rendered accordingly.

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Bluebook (online)

50 Cust. Ct. 480, 1963 Cust. Ct. LEXIS 1382, Counsel Stack Legal Research, https://law.counselstack.com/opinion/j-d-smith-inter-ocean-inc-v-united-states-cusc-1963.