Mutual Buying Syndicate, Inc. v. United States

U.S. Customs Court

Mutual Buying Syndicate, Inc. v. United States

22 Cust. Ct. 421, 1949 Cust. Ct. LEXIS 1793

CourtUnited States Customs Court

DecidedMarch 8, 1949

DocketNo. 7680; Entry No. 761107

StatusPublished

This text of 22 Cust. Ct. 421 (Mutual Buying Syndicate, Inc. 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.

Bluebook

Mutual Buying Syndicate, Inc. v. United States, 22 Cust. Ct. 421, 1949 Cust. Ct. LEXIS 1793 (cusc 1949).

Pincite

Opinion

Oliver, Chief Judge:

This appeal for reappraisement has been submitted for decision upon the following stipulation of counsel for the parties hereto:

(Stipulation omitted.)

On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the merchandise which was invoiced at 22 shillings and 5 pence per dozen, less 2)4 per centum, plus cases, or at 14 shillings per dozen, less 2)4 per centum, plus cases, and the foreign value, as that value is defined in section 402 (c) of the Tariff Act of 1930, as amended by the Administrative Act of 1938, to be the proper basis for the determination of the value of the merchandise which was invoiced at 30 shillings per dozen, less 2)4 per centum, plus cases, and that such values were the values found by the appraiser.

Judgment will be rendered accordingly.

Free access — add to your briefcase to read the full text and ask questions with AI

Oliver, Chief Judge:

This appeal for reappraisement has been submitted for decision upon the following stipulation of counsel for the parties hereto:

(Stipulation omitted.)

On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the merchandise which was invoiced at 22 shillings and 5 pence per dozen, less 2)4 per centum, plus cases, or at 14 shillings per dozen, less 2)4 per centum, plus cases, and the foreign value, as that value is defined in section 402 (c) of the Tariff Act of 1930, as amended by the Administrative Act of 1938, to be the proper basis for the determination of the value of the merchandise which was invoiced at 30 shillings per dozen, less 2)4 per centum, plus cases, and that such values were the values found by the appraiser.

Judgment will be rendered accordingly.

Cite This Page — Counsel Stack

Bluebook (online)

22 Cust. Ct. 421, 1949 Cust. Ct. LEXIS 1793, Counsel Stack Legal Research, https://law.counselstack.com/opinion/mutual-buying-syndicate-inc-v-united-states-cusc-1949.