Mendenhall v. United States
This text of 46 Cust. Ct. 634 (Mendenhall 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 certain maps exported from Canada and entered at the port of Fairbanks, Alaska.
On an agreed set of facts, upon which the case has been submitted, it is established that the proper basis for appraisement of the merchandise in question is constructed value, as defined in section 402(d), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956 (70 Stat. 943), and that such statutory value for each of the items involved herein is as follows:
2 Autopositives (one set)_$962.50
2 Ozalid prints, each $2.50_ 5. 00
Judgment will be rendered accordingly.
Free access — add to your briefcase to read the full text and ask questions with AI
Cite This Page — Counsel Stack
46 Cust. Ct. 634, Counsel Stack Legal Research, https://law.counselstack.com/opinion/mendenhall-v-united-states-cusc-1961.