Neal v. United States

U.S. Customs Court

Neal v. United States

57 Cust. Ct. 849

CourtUnited States Customs Court

DecidedSeptember 29, 1966

DocketNo. R66/54

StatusPublished

This text of 57 Cust. Ct. 849 (Neal 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

Neal v. United States, 57 Cust. Ct. 849 (cusc 1966).

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Opinion

Bao, C. J.

In accordance with stipulation of counsel that the merchandise and the issues are the same in all material respects as those in United States v. Acme Steel Company (51 CCPA 81, C.A.D. 841), 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, T.D. 54165, is the proper statutory basis for the determination of the value of the steel strap in issue and that such value is the invoiced unit price.

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Bao, C. J.

In accordance with stipulation of counsel that the merchandise and the issues are the same in all material respects as those in United States v. Acme Steel Company (51 CCPA 81, C.A.D. 841), 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, T.D. 54165, is the proper statutory basis for the determination of the value of the steel strap in issue and that such value is the invoiced unit price.

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Bluebook (online)

57 Cust. Ct. 849, Counsel Stack Legal Research, https://law.counselstack.com/opinion/neal-v-united-states-cusc-1966.