Lansen-Naeve Corp. v. United States

U.S. Customs Court

Lansen-Naeve Corp. v. United States

20 Cust. Ct. 378, 1948 Cust. Ct. LEXIS 367

CourtUnited States Customs Court

DecidedFebruary 10, 1948

DocketNo. 7532; Entry No. 706822, etc.

StatusPublished

This text of 20 Cust. Ct. 378 (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.

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Lansen-Naeve Corp. v. United States, 20 Cust. Ct. 378, 1948 Cust. Ct. LEXIS 367 (cusc 1948).

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Opinion

Kincheloe, Judge:

These appeals for reappraisement have been submitted for decision upon the following stipulation:

(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 importer on entry because of advances by the appraiser in similar cases.

Judgment will be rendered accordingly.

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Kincheloe, Judge:

These appeals for reappraisement have been submitted for decision upon the following stipulation:

(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 importer on entry because of advances by the appraiser in similar cases.

Judgment will be rendered accordingly.

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Bluebook (online)

20 Cust. Ct. 378, 1948 Cust. Ct. LEXIS 367, Counsel Stack Legal Research, https://law.counselstack.com/opinion/lansen-naeve-corp-v-united-states-cusc-1948.