J. Ossola Co. v. United States
This text of 45 Cust. Ct. 421 (J. Ossola Co. 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.
Opinion
Counsel for the parties have submitted the above-enumerated appeals for reappraisement upon stipulation upon [422]*422tlie basis of which I find export value, as defined in section 402(d) of the Tariff Act of 1930, to be tire proper basis for the determination of the value of the earthenware, fishing sets, etc., involved, and that such value in each case was the invoice unit value, plus all the charges stated in the invoices, except the buying commission.
Judgment will issue accordingly.
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45 Cust. Ct. 421, Counsel Stack Legal Research, https://law.counselstack.com/opinion/j-ossola-co-v-united-states-cusc-1960.