Lockwood v. United States

U.S. Customs Court

Lockwood v. United States

15 Cust. Ct. 368, 1945 Cust. Ct. LEXIS 1021

CourtUnited States Customs Court

DecidedJune 22, 1945

DocketNo. 6177; Entry No. 3877

StatusPublished

This text of 15 Cust. Ct. 368 (Lockwood 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

Lockwood v. United States, 15 Cust. Ct. 368, 1945 Cust. Ct. LEXIS 1021 (cusc 1945).

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Opinion

Cole, Judge:

In this appeal for reappraisement of miniature boxing gloves exported from Mexico and entered at the port of Laredo, Tex., counsel have stipulated that the item of buying commission, shown on the consular invoice in the amount of $45.99 (Mexican currency) was inadvertently included in the entered value, and that the correct value for the merchandise is .the entered value, less the said buying commission.

Accordingly, I hold the value of the goods to be as agreed between the parties, and judgment will be rendered accordingly.

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Cole, Judge:

In this appeal for reappraisement of miniature boxing gloves exported from Mexico and entered at the port of Laredo, Tex., counsel have stipulated that the item of buying commission, shown on the consular invoice in the amount of $45.99 (Mexican currency) was inadvertently included in the entered value, and that the correct value for the merchandise is .the entered value, less the said buying commission.

Accordingly, I hold the value of the goods to be as agreed between the parties, and judgment will be rendered accordingly.

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Bluebook (online)

15 Cust. Ct. 368, 1945 Cust. Ct. LEXIS 1021, Counsel Stack Legal Research, https://law.counselstack.com/opinion/lockwood-v-united-states-cusc-1945.