Pan Pacific Overseas Corp. v. United States

U.S. Customs Court

Pan Pacific Overseas Corp. v. United States

42 Cust. Ct. 443

CourtUnited States Customs Court

DecidedJanuary 15, 1959

DocketReap. Dec. 9292; Entry No. 12609

StatusPublished

This text of 42 Cust. Ct. 443 (Pan Pacific Overseas 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.

Bluebook

Pan Pacific Overseas Corp. v. United States, 42 Cust. Ct. 443 (cusc 1959).

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Opinion

Oliver, Chief Judge:

This appeal for reappraisement relates to certain birch plywood exported from Finland and entered at the port of Boston

Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of the merchandise is foreign [444]*444value, as defined in section 402(c) of the Tariff Act of 1930, as amended, and that such statutory value therefor is the appraised value, less 4 per centum, and I so hold. Judgment will be rendered accordingly.

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Oliver, Chief Judge:

This appeal for reappraisement relates to certain birch plywood exported from Finland and entered at the port of Boston

Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of the merchandise is foreign [444]*444value, as defined in section 402(c) of the Tariff Act of 1930, as amended, and that such statutory value therefor is the appraised value, less 4 per centum, and I so hold. Judgment will be rendered accordingly.

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Bluebook (online)

42 Cust. Ct. 443, Counsel Stack Legal Research, https://law.counselstack.com/opinion/pan-pacific-overseas-corp-v-united-states-cusc-1959.