Parfumes Dana Export Co. v. United States

U.S. Customs Court

Parfumes Dana Export Co. v. United States

60 Cust. Ct. 1064, 1968 Cust. Ct. LEXIS 1830

United States Customs Court·Decided June 20, 1968·No. No. R68/25; reappraisements R62/123, etc. (New York)·Published

Opinion

In accordance with stipulation of counsel that the merchandise and issues are the same in all material respects as those in Gehrig Hoban & Co., Inc. v. United States (57 Cust. Ct. 727, A.R.D. 210), the court found and held that cost of production, as that value is defined in section 402a (f), Tariff Act of 1930, as amended by the Customs Simpli[1065] fication. Act of 1956, is the proper basis for the determination of the value of the various items of perfumery involved herein and that such values are as stated in schedule “B,” said schedule “B” being attached to and made a part of the decision.

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In accordance with stipulation of counsel that the merchandise and issues are the same in all material respects as those in Gehrig Hoban & Co., Inc. v. United States (57 Cust. Ct. 727, A.R.D. 210), the court found and held that cost of production, as that value is defined in section 402a (f), Tariff Act of 1930, as amended by the Customs Simpli[1065] fication. Act of 1956, is the proper basis for the determination of the value of the various items of perfumery involved herein and that such values are as stated in schedule “B,” said schedule “B” being attached to and made a part of the decision.

Parfumes Dana Export Co. v. United States, 60 Cust. Ct. 1064, 1968 Cust. Ct. LEXIS 1830 (cusc 1968).

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Opinion

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