Quimet Stay & Leather Co. v. United States

U.S. Customs Court

Quimet Stay & Leather Co. v. United States

45 Cust. Ct. 280

United States Customs Court·Decided September 21, 1960·No. No. 64578; protest 59/5113 (New York)·Published

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.

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

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