Mid-America Shipping Service v. United States
This text of 48 Cust. Ct. 575 (Mid-America Shipping Service 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
The merchandise the subject of the above-enumerated appeal for reappraisement consists of a quantity of amorphous graphite, exported from Ceylon on or about February 15, 1960.
Counsel for the parties have submitted the appeal for decision on stipulation, on the basis of which I find that export value, as defined in section 402(b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, is the proper basis for the determination of the value of the merchandise and that such value was United States $115 per long ton, net, packed.
Judgment will issue accordingly.
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48 Cust. Ct. 575, Counsel Stack Legal Research, https://law.counselstack.com/opinion/mid-america-shipping-service-v-united-states-cusc-1962.