Quimet Stay & Leather Co. v. United States

U.S. Customs Court

Quimet Stay & Leather Co. v. United States

45 Cust. Ct. 280

CourtUnited States Customs Court

DecidedSeptember 21, 1960

DocketNo. 64578; protest 59/5113 (New York)

StatusPublished

This text of 45 Cust. Ct. 280 (Quimet Stay & Leather Co. 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

Quimet Stay & Leather Co. v. United States, 45 Cust. Ct. 280 (cusc 1960).

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Opinion

Opinion by

Wilson, J.

In accordance with stipulation of counsel that the merchandise in question, invoiced as “4 casks Artificial resin harmless,” was appraised as entered and that no appeal was filed by the collector, although on liquidation he used a higher value, it was held that 'the proper dutiable value of the merchandise was the entered value, as represented by the final appraised value.

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Opinion by

Wilson, J.

In accordance with stipulation of counsel that the merchandise in question, invoiced as “4 casks Artificial resin harmless,” was appraised as entered and that no appeal was filed by the collector, although on liquidation he used a higher value, it was held that 'the proper dutiable value of the merchandise was the entered value, as represented by the final appraised value.

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Bluebook (online)

45 Cust. Ct. 280, Counsel Stack Legal Research, https://law.counselstack.com/opinion/quimet-stay-leather-co-v-united-states-cusc-1960.