Mitsubishi International Corp. v. United States

U.S. Customs Court

Mitsubishi International Corp. v. United States

50 Cust. Ct. 417, 1963 Cust. Ct. LEXIS 1466

CourtUnited States Customs Court

DecidedFebruary 27, 1963

DocketReap. Dec. 10458; Entry No. 892697

StatusPublished

This text of 50 Cust. Ct. 417 (Mitsubishi International Corp. 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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Mitsubishi International Corp. v. United States, 50 Cust. Ct. 417, 1963 Cust. Ct. LEXIS 1466 (cusc 1963).

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Opinion

Oliver, Chief Judge:

The above-enumerated appeal for reap-praisement has been submitted for decision by counsel for the parties upon stipulation, on the basis of which I find that export value, as defined in section 402a (d), 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 footwear, imported from Japan, here involved, and that such value was $0,617 per pair, less the items marked A in a circle, in red ink, on page 4 of the invoice.

Judgment will issue accordingly.

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Oliver, Chief Judge:

The above-enumerated appeal for reap-praisement has been submitted for decision by counsel for the parties upon stipulation, on the basis of which I find that export value, as defined in section 402a (d), 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 footwear, imported from Japan, here involved, and that such value was $0,617 per pair, less the items marked A in a circle, in red ink, on page 4 of the invoice.

Judgment will issue accordingly.

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Bluebook (online)

50 Cust. Ct. 417, 1963 Cust. Ct. LEXIS 1466, Counsel Stack Legal Research, https://law.counselstack.com/opinion/mitsubishi-international-corp-v-united-states-cusc-1963.