Samuel Shapiro & Co. v. United States

5 Cust. Ct. 444, 1940 Cust. Ct. LEXIS 3162
CourtUnited States Customs Court
DecidedJune 17, 1940
DocketNo. 4936; Entry Nos. 2502
StatusPublished

This text of 5 Cust. Ct. 444 (Samuel Shapiro & 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
Samuel Shapiro & Co. v. United States, 5 Cust. Ct. 444, 1940 Cust. Ct. LEXIS 3162 (cusc 1940).

Opinion

Kincheloe, Judge:

These appeals to reappraisement have been submitted for decision upon the following stipulation:

It is hereby stipulated by and between the undersigned, subject to the approval of the Court that the value for regular duties under the Tariff Act of 1930 are the values as appraised, and that the dumping duties which were assessed in the above-entitled reappraisement cases under the Anti-Dumping Act are inapplicable and should be refunded,

On the agreed facts I find the values of the involved merchandise for regular duties to be the values as appraised, and that the dumping duties which were assessed under the antidumping act are inapplicable and should be refunded. Judgment will be rendered accordingly.

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Bluebook (online)
5 Cust. Ct. 444, 1940 Cust. Ct. LEXIS 3162, Counsel Stack Legal Research, https://law.counselstack.com/opinion/samuel-shapiro-co-v-united-states-cusc-1940.