Kadmon v. United States

U.S. Customs Court

Kadmon v. United States

40 Cust. Ct. 685

CourtUnited States Customs Court

DecidedFebruary 4, 1958

DocketReap. Dec. 9063; Entry No. 704950-1/3

StatusPublished

This text of 40 Cust. Ct. 685 (Kadmon 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

Kadmon v. United States, 40 Cust. Ct. 685 (cusc 1958).

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Opinion

Oliveb, Chief Judge:

This appeal for reappraisement relates to certain Christmas tree bulbs exported from Japan and entered at the port of New York.

Stipulated facts upon which the case has been submitted establish that the proper basis for appraisement of the merchandise in question is export value, as defined in section 402 (d) of the Tariff Act of 1930, and that such statutory value for these items is the unit values, as appraised, less the item of buying commission, as invoiced, and I so hold. Judgment will be rendered accordingly.

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Oliveb, Chief Judge:

This appeal for reappraisement relates to certain Christmas tree bulbs exported from Japan and entered at the port of New York.

Stipulated facts upon which the case has been submitted establish that the proper basis for appraisement of the merchandise in question is export value, as defined in section 402 (d) of the Tariff Act of 1930, and that such statutory value for these items is the unit values, as appraised, less the item of buying commission, as invoiced, and I so hold. Judgment will be rendered accordingly.

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Bluebook (online)

40 Cust. Ct. 685, Counsel Stack Legal Research, https://law.counselstack.com/opinion/kadmon-v-united-states-cusc-1958.