Pressman Toy Corp. v. United States

U.S. Customs Court

Pressman Toy Corp. v. United States

40 Cust. Ct. 695

CourtUnited States Customs Court

DecidedFebruary 19, 1958

DocketReap. Dec. 9074; Entry No. 73605

StatusPublished

This text of 40 Cust. Ct. 695 (Pressman Toy 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

Pressman Toy Corp. v. United States, 40 Cust. Ct. 695 (cusc 1958).

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Opinion

Oliver, Chief Judge:

This appeal for reappraisement relates to merchandise described on the invoice as “Plash Bulbs,” exported from Japan and entered at the port of New York.

Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of the merchandise in question is export value, as defined in section 402 (d) of the Tariff Act of 1930, and that such statutory value for the merchandise is the appraised value, less the amount of ocean freight to New York, as invoiced, and I so hold. Judgment will be rendered accordingly.

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Oliver, Chief Judge:

This appeal for reappraisement relates to merchandise described on the invoice as “Plash Bulbs,” exported from Japan and entered at the port of New York.

Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of the merchandise in question is export value, as defined in section 402 (d) of the Tariff Act of 1930, and that such statutory value for the merchandise is the appraised value, less the amount of ocean freight to New York, as invoiced, and I so hold. Judgment will be rendered accordingly.

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Bluebook (online)

40 Cust. Ct. 695, Counsel Stack Legal Research, https://law.counselstack.com/opinion/pressman-toy-corp-v-united-states-cusc-1958.