Niagara Crushed Stone Sales of Ohio, Inc. v. United States

U.S. Customs Court

Niagara Crushed Stone Sales of Ohio, Inc. v. United States

58 Cust. Ct. 909, 1967 Cust. Ct. LEXIS 1976

CourtUnited States Customs Court

DecidedFebruary 2, 1967

DocketNo. R67/32; reappraisements R62/3493, etc. (Cleveland); No. R67/33; reappraisements R64/10662, etc. (Cleveland)

StatusPublished

This text of 58 Cust. Ct. 909 (Niagara Crushed Stone Sales of Ohio, 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

Niagara Crushed Stone Sales of Ohio, Inc. v. United States, 58 Cust. Ct. 909, 1967 Cust. Ct. LEXIS 1976 (cusc 1967).

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Opinion

In accordance with stipulation of counsel that the merchandise, facts, and issues are similar in all material respects to those in Alvin Naimcm dorp. v. United States (54 Cust. Ct. 705, Reap. Dec. 11008), the court found and held that export value, as that value is defined in section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956 (T.D. 54165), is the proper basis for the determination of the value of the merchandise in question, described as Dolomite or screenings or stone, and that such statutory value is the entered values.

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In accordance with stipulation of counsel that the merchandise, facts, and issues are similar in all material respects to those in Alvin Naimcm dorp. v. United States (54 Cust. Ct. 705, Reap. Dec. 11008), the court found and held that export value, as that value is defined in section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956 (T.D. 54165), is the proper basis for the determination of the value of the merchandise in question, described as Dolomite or screenings or stone, and that such statutory value is the entered values.

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Bluebook (online)

58 Cust. Ct. 909, 1967 Cust. Ct. LEXIS 1976, Counsel Stack Legal Research, https://law.counselstack.com/opinion/niagara-crushed-stone-sales-of-ohio-inc-v-united-states-cusc-1967.

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