M. Wimpfheimer & Son, Inc. v. United States

U.S. Customs Court

M. Wimpfheimer & Son, Inc. v. United States

48 Cust. Ct. 580

CourtUnited States Customs Court

DecidedMarch 6, 1962

DocketReap. Dec. 10193; Entry No. J-734

StatusPublished

This text of 48 Cust. Ct. 580 (M. Wimpfheimer & Son, Inc. 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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M. Wimpfheimer & Son, Inc. v. United States, 48 Cust. Ct. 580 (cusc 1962).

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Opinion

OliveR, Chief Judge:

This appeal for reappraisement has been limited, under the terms of a stipulation of submission, to certain mild steel round wire rods, represented by the invoice items marked “A” and initialed “EWH,” that were exported from West Germany and entered at the port of Jacksonville, Fla.

Stipulated facts, upon which the case is before me, establish that the proper basis for appraisement of the articles in question, as here-inabove identified, is statutory export value and that such value for these items is $90 per metric ton, f .o.b. port, less inland charges allowed in the amount of $1,033.15, and I so hold.

Judgment will be rendered accordingly.

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OliveR, Chief Judge:

This appeal for reappraisement has been limited, under the terms of a stipulation of submission, to certain mild steel round wire rods, represented by the invoice items marked “A” and initialed “EWH,” that were exported from West Germany and entered at the port of Jacksonville, Fla.

Stipulated facts, upon which the case is before me, establish that the proper basis for appraisement of the articles in question, as here-inabove identified, is statutory export value and that such value for these items is $90 per metric ton, f .o.b. port, less inland charges allowed in the amount of $1,033.15, and I so hold.

Judgment will be rendered accordingly.

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48 Cust. Ct. 580, Counsel Stack Legal Research, https://law.counselstack.com/opinion/m-wimpfheimer-son-inc-v-united-states-cusc-1962.