Karl Schroff & Assocs., Inc. v. United States
This text of 59 Cust. Ct. 929 (Karl Schroff & Assocs., 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.
Opinion
In accordance with stipulation of counsel that the merchandise and facts are the same in all material respects as those in Kay Pee Import Export Co. v. United States (56 Cust. Ct. 696, R.D. 11164), the court found and held that export value, as defined in section 402a (d), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, is the proper basis for determination of the value of the candy in plastic containers and that such export value is 39 cents per box of 60 pieces, net packed.
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Cite This Page — Counsel Stack
59 Cust. Ct. 929, 1967 Cust. Ct. LEXIS 2621, Counsel Stack Legal Research, https://law.counselstack.com/opinion/karl-schroff-assocs-inc-v-united-states-cusc-1967.