Royal Cathay Trading Co. v. United States

U.S. Customs Court

Royal Cathay Trading Co. v. United States

36 Cust. Ct. 553

CourtUnited States Customs Court

DecidedApril 20, 1956

DocketReap. Dec. 8569; Entry No. 7789, etc.

StatusPublished

This text of 36 Cust. Ct. 553 (Royal Cathay Trading 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

Royal Cathay Trading Co. v. United States, 36 Cust. Ct. 553 (cusc 1956).

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Opinion

Wilson, Judge:

The appeals for reappraisement listed in schedule “A,” hereto attached and made a part hereof, have been submitted for decision upon a stipulation of fact entered into by and between counsel for the respective parties hereto.

[554]*554On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the merchandise here involved, and that such value of each and every item was the invoice price, plus 50 per centum, plus packing.

Judgment will be entered accordingly.

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Wilson, Judge:

The appeals for reappraisement listed in schedule “A,” hereto attached and made a part hereof, have been submitted for decision upon a stipulation of fact entered into by and between counsel for the respective parties hereto.

[554]*554On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the merchandise here involved, and that such value of each and every item was the invoice price, plus 50 per centum, plus packing.

Judgment will be entered accordingly.

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Bluebook (online)

36 Cust. Ct. 553, Counsel Stack Legal Research, https://law.counselstack.com/opinion/royal-cathay-trading-co-v-united-states-cusc-1956.