Patrick v. United States

U.S. Customs Court

Patrick v. United States

41 Cust. Ct. 509

CourtUnited States Customs Court

DecidedAugust 13, 1958

DocketReap. Dec. 9205; Entry No. 2665 H

StatusPublished

This text of 41 Cust. Ct. 509 (Patrick 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

Patrick v. United States, 41 Cust. Ct. 509 (cusc 1958).

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Opinion

Oliver, Chief Judge:

This appeal for reappraisement relates to three used automobiles exported from West Germany and entered at the port of Houston, Tex.

Stipulated facts, upon which the case is before me, establish that the proper basis for appraisement of these articles is export value, as defined in section 402 (d), of the Tariff Act of 1930, and that such statutory value for the merchandise is $1,000 per car, f. o. b. Hamburg, and I so hold. Judgment will be rendered accordingly.

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Oliver, Chief Judge:

This appeal for reappraisement relates to three used automobiles exported from West Germany and entered at the port of Houston, Tex.

Stipulated facts, upon which the case is before me, establish that the proper basis for appraisement of these articles is export value, as defined in section 402 (d), of the Tariff Act of 1930, and that such statutory value for the merchandise is $1,000 per car, f. o. b. Hamburg, and I so hold. Judgment will be rendered accordingly.

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Bluebook (online)

41 Cust. Ct. 509, Counsel Stack Legal Research, https://law.counselstack.com/opinion/patrick-v-united-states-cusc-1958.