Lansen-Naeve Corp. v. United States

17 Cust. Ct. 398, 1946 Cust. Ct. LEXIS 992
CourtUnited States Customs Court
DecidedNovember 1, 1946
DocketNo. 6486; Entry No. 716273, etc.
StatusPublished

This text of 17 Cust. Ct. 398 (Lansen-Naeve Corp. 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
Lansen-Naeve Corp. v. United States, 17 Cust. Ct. 398, 1946 Cust. Ct. LEXIS 992 (cusc 1946).

Opinion

Kxncheloe, Judge:

The appeals for reappraisement listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon the following stipulation of counsel for the parties hereto:

(Stipulation omitted.)

On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the merchandise here involved, and that such values are the appraised values, less the additions made by the importers on entry because of advances by the appraiser in similar cases.

Judgment will be rendered accordingly.

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Bluebook (online)
17 Cust. Ct. 398, 1946 Cust. Ct. LEXIS 992, Counsel Stack Legal Research, https://law.counselstack.com/opinion/lansen-naeve-corp-v-united-states-cusc-1946.