Mantell Export Co. v. United States
This text of 62 Cust. Ct. 1116 (Mantell Export Co. 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
In accordance with stipulation of counsel that the issues and merchandise involved herein are the same in all material respects as those in Mantell Export Company v. United States (58 Cust. Ct. 662, R.D. 11290), the court found and held that export value, as that value is defined in section 402(b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, was the proper basis for the determination of the value of the second-quality wooden coat hangers and that such value was $95.50 per 1,000, less the pro rata share of the items of ocean freight and marine insurance premium as invoiced.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Cite This Page — Counsel Stack
62 Cust. Ct. 1116, 1969 Cust. Ct. LEXIS 3343, Counsel Stack Legal Research, https://law.counselstack.com/opinion/mantell-export-co-v-united-states-cusc-1969.