Plywood & Door Southern Corp. v. United States

U.S. Customs Court

Plywood & Door Southern Corp. v. United States

45 Cust. Ct. 429

CourtUnited States Customs Court

DecidedJuly 20, 1960

DocketReap. Dec. 9746; Entry No. 807-H

StatusPublished

This text of 45 Cust. Ct. 429 (Plywood & Door Southern 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

Plywood & Door Southern Corp. v. United States, 45 Cust. Ct. 429 (cusc 1960).

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Opinion

Mollison, Judge:

Counsel for the parties have submitted the above-enumerated appeal for reappraisement upon stipulation, on the basis of which I find export value, as defined in section 402(d) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the plywood involved, and that such value, in each instance, is the invoice unit value, less ocean freight and insurance, with no allowance for any discounts appearing on the invoices.

Judgment will issue accordingly.

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Mollison, Judge:

Counsel for the parties have submitted the above-enumerated appeal for reappraisement upon stipulation, on the basis of which I find export value, as defined in section 402(d) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the plywood involved, and that such value, in each instance, is the invoice unit value, less ocean freight and insurance, with no allowance for any discounts appearing on the invoices.

Judgment will issue accordingly.

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Bluebook (online)

45 Cust. Ct. 429, Counsel Stack Legal Research, https://law.counselstack.com/opinion/plywood-door-southern-corp-v-united-states-cusc-1960.