K. Samura Shoten, Ltd. v. United States

U.S. Customs Court

K. Samura Shoten, Ltd. v. United States

4 Cust. Ct. 845, 1940 Cust. Ct. LEXIS 4114

CourtUnited States Customs Court

DecidedMay 13, 1940

DocketNo. 4909; Entry No. 3558

StatusPublished

This text of 4 Cust. Ct. 845 (K. Samura Shoten, Ltd. 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

K. Samura Shoten, Ltd. v. United States, 4 Cust. Ct. 845, 1940 Cust. Ct. LEXIS 4114 (cusc 1940).

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Opinion

Brown, Judge:

This appeal to reappraisement has been stipulated and submitted for decision by counsel for the parties hereto.

In harmony with the stipulation I find the foreign value, as such value is defined in section 402 (c) of the Tariff Act of 1930, is the proper basis for the determination of the value of the merchandise involved herein, and that such values are the unit invoiced values, plus packing and cases as invoiced. Judgment will be rendered accordingly.

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Brown, Judge:

This appeal to reappraisement has been stipulated and submitted for decision by counsel for the parties hereto.

In harmony with the stipulation I find the foreign value, as such value is defined in section 402 (c) of the Tariff Act of 1930, is the proper basis for the determination of the value of the merchandise involved herein, and that such values are the unit invoiced values, plus packing and cases as invoiced. Judgment will be rendered accordingly.

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Bluebook (online)

4 Cust. Ct. 845, 1940 Cust. Ct. LEXIS 4114, Counsel Stack Legal Research, https://law.counselstack.com/opinion/k-samura-shoten-ltd-v-united-states-cusc-1940.