Lilli Ann Corp. v. United States

61 Cust. Ct. 678, 1968 Cust. Ct. LEXIS 1688
Procedural entryThis page is a short order in Lilli Ann Corp. v. United States. Read the opinion of the Court — 57 Cust. Ct. 714
United States Customs Court·Decided November 14, 1968·No. No. R68/41; reappraisements R62/8355, etc. (San Francisco)·Published

Opinion

In accordance with stipulation of counsel that the issues and facts are the same in all material respects as those in Stockheimer & Harder and American Foreign Industries, Inc. v. United States (58 Cust. Ct. 801, A.R.D. 218), the court found and held that cost of production, as that value is defined in section 402(f), Tariff Act of 1930, is the proper basis for the determination of the value of the merchandise involved herein and that such values were the appraised unit values, noted in red ink, less 10 percent.

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Lilli Ann Corp. v. United States, 61 Cust. Ct. 678, 1968 Cust. Ct. LEXIS 1688 (cusc 1968).

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Related

Stockheimer & Harder v. United States
58 Cust. Ct. 801 (U.S. Customs Court, 1967)