Machris v. United States
This text of 39 Cust. Ct. 540 (Machris 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.
Opinion
This appeal for reappraisement relates to an automobile that was exported from London, England, and entered at the port of Los Angeles, Calif.
Stipulated facts, upon which the case was submitted, establish that the proper basis for appraisement of the merchandise in question is cost of production, and that such statutory value for the automobile, including extras, is £ 5,038.12.6, less 15'per centum, plus £ 6, and I so hold. Judgment will be rendered accordingly.
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Cite This Page — Counsel Stack
39 Cust. Ct. 540, Counsel Stack Legal Research, https://law.counselstack.com/opinion/machris-v-united-states-cusc-1957.