Omega Import Co. v. United States

U.S. Customs Court

Omega Import Co. v. United States

59 Cust. Ct. 615, 1967 Cust. Ct. LEXIS 2268

CourtUnited States Customs Court

DecidedAugust 8, 1967

DocketR.D. 11344

StatusPublished

This text of 59 Cust. Ct. 615 (Omega Import Co. 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

Omega Import Co. v. United States, 59 Cust. Ct. 615, 1967 Cust. Ct. LEXIS 2268 (cusc 1967).

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Opinion

WatsoN, Judge:

These appeals for reappraisement have been submitted for decision upon the following stipulation of counsel for the respective parties hereto:

IT IS HEREBY STIPULATED AND AGREED by and between the parties hereto, subject to the approval of the Court, as follows:

1. That the involved merchandise was entered after the effective date of Section 2 of the Customs Simplification Act of 1956 (Public Law 927, 84th Congress, T.D. 54165) and is not identified on the Final List published by the Secretary of the Treasury pursuant thereto (T.D. 54521).

2. That on or about the dates of exportation, the prices at which such or similar merchandise was freely sold or offered in the principal markets of the country of exportation, in the usual wholesale quantities and in the ordinary course of trade for exportation to the United States, including the cost of all containers and coverings of whatever nature and all other expenses incidental to placing the merchandise in condition packed ready for shipment to the United States were the appraised unit values less 2%.

3. That the appeals may be submitted on this stipulation the same being limited to the merchandise and issues described hereinabove and abandoned in all other respects.

On the agreed facts, I find and hold 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, to be the proper basis for the determination of the value of the merchandise here involved and that such values were the appraised unit values, less 2 percent.

Judgment will be entered accordingly.

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WatsoN, Judge:

These appeals for reappraisement have been submitted for decision upon the following stipulation of counsel for the respective parties hereto:

IT IS HEREBY STIPULATED AND AGREED by and between the parties hereto, subject to the approval of the Court, as follows:

1. That the involved merchandise was entered after the effective date of Section 2 of the Customs Simplification Act of 1956 (Public Law 927, 84th Congress, T.D. 54165) and is not identified on the Final List published by the Secretary of the Treasury pursuant thereto (T.D. 54521).

2. That on or about the dates of exportation, the prices at which such or similar merchandise was freely sold or offered in the principal markets of the country of exportation, in the usual wholesale quantities and in the ordinary course of trade for exportation to the United States, including the cost of all containers and coverings of whatever nature and all other expenses incidental to placing the merchandise in condition packed ready for shipment to the United States were the appraised unit values less 2%.

3. That the appeals may be submitted on this stipulation the same being limited to the merchandise and issues described hereinabove and abandoned in all other respects.

On the agreed facts, I find and hold 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, to be the proper basis for the determination of the value of the merchandise here involved and that such values were the appraised unit values, less 2 percent.

Judgment will be entered accordingly.

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Bluebook (online)

59 Cust. Ct. 615, 1967 Cust. Ct. LEXIS 2268, Counsel Stack Legal Research, https://law.counselstack.com/opinion/omega-import-co-v-united-states-cusc-1967.