John C. Rogers & Co. v. United States
This text of 50 Cust. Ct. 430 (John C. Rogers & 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
This appeal for reappraisement relates to certain merchandise, identified herein as “2-Methyl-4-Chlorophenoxy Acetic Acid, 94% Minimum Assay,” which was expected from Denmark on or about March 12, 1960, and entered at the port of Philadelphia.
Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of the merchandise in question is American selling price, as defined in section 402(e) of the Tariff Act of 1930, as amended, and that such statutory value therefor is 88 cents per pound, net, packed, and I so hold.
Judgment will be rendered accordingly.
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50 Cust. Ct. 430, Counsel Stack Legal Research, https://law.counselstack.com/opinion/john-c-rogers-co-v-united-states-cusc-1963.