John V. Carr & Son, Inc. v. United States

U.S. Customs Court

John V. Carr & Son, Inc. v. United States

38 Cust. Ct. 698

CourtUnited States Customs Court

DecidedJune 20, 1957

DocketReap. Dec. 8849; Entry No. 11345, etc.

StatusPublished

This text of 38 Cust. Ct. 698 (John V. Carr & Son, 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

John V. Carr & Son, Inc. v. United States, 38 Cust. Ct. 698 (cusc 1957).

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Opinion

Oliver, Chief Judge:

The appeals to reappraisement, enumerated in schedule “A,” hereto attached and made a part hereof, have been limited, through the written stipulation of submission, to the calculat[699]*699ing machines identified on the invoices by style numbers 51405 and 51435. As to all other merchandise, the appeals have been abandoned.

The agreed set of facts upon which these appeals for reappraisement have been submitted establish cost of production, as defined in section 402 (f) of the Tariff Act of 1930, to be the proper basis for appraisement of the merchandise in question, and that such statutory value for these calculating machines is in each instance the appraised unit value, less 40 per centum, plus the cost of all containers and coverings, and I so hold. As to all other merchandise, the appeals for reappraisement are dismissed.

Judgment will be rendered accordingly.

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Oliver, Chief Judge:

The appeals to reappraisement, enumerated in schedule “A,” hereto attached and made a part hereof, have been limited, through the written stipulation of submission, to the calculat[699]*699ing machines identified on the invoices by style numbers 51405 and 51435. As to all other merchandise, the appeals have been abandoned.

The agreed set of facts upon which these appeals for reappraisement have been submitted establish cost of production, as defined in section 402 (f) of the Tariff Act of 1930, to be the proper basis for appraisement of the merchandise in question, and that such statutory value for these calculating machines is in each instance the appraised unit value, less 40 per centum, plus the cost of all containers and coverings, and I so hold. As to all other merchandise, the appeals for reappraisement are dismissed.

Judgment will be rendered accordingly.

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Bluebook (online)

38 Cust. Ct. 698, Counsel Stack Legal Research, https://law.counselstack.com/opinion/john-v-carr-son-inc-v-united-states-cusc-1957.