Kay Pee Import Export Co. v. United States
58 Cust. Ct. 920, 1967 Cust. Ct. LEXIS 1827
Procedural entryThis page is a short order in Kay Pee Import Export Co. v. United States. Read the opinion of the Court — 56 Cust. Ct. 696 →
United States Customs Court·Decided June 13, 1967·No. No. R67/79; reappraisement R62/8453 (San Francisco)·Published
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 the proper basis for appraisement of the merchandise in question is export value, as defined in section 402a (d), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, and that such statutory value is 39 cents per box of 60 pieces, net packed.
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Kay Pee Import Export Co. v. United States, 58 Cust. Ct. 920, 1967 Cust. Ct. LEXIS 1827 (cusc 1967).
58 Cust. Ct. 920 (Kay Pee Import Export Co. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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Kay Pee Import Export Co. v. United States
56 Cust. Ct. 696 (U.S. Customs Court, 1966)