Samuel Shapiro & Co. v. United States

U.S. Customs Court

Samuel Shapiro & Co. v. United States

44 Cust. Ct. 575

CourtUnited States Customs Court

DecidedFebruary 25, 1960

DocketReap. Dec. 9604; Entry No. 3550, etc.

StatusPublished

This text of 44 Cust. Ct. 575 (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, 44 Cust. Ct. 575 (cusc 1960).

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Opinion

Mollison, Judge:

Counsel have submitted the appeals for reap-

praisement enumerated in the attached schedule for decision upon stipulation on the basis of which I find foreign value, as defined in section 402(c), Tariff Act of 1930, as amended, to be the proper basis for the determination of the value of the plywood involved, and that such value in each case is the unit invoiced prices in French francs per 1,000 square feet, less 15.35 per centum tax, net, packed.

Judgment will issue accordingly.

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Mollison, Judge:

Counsel have submitted the appeals for reap-

praisement enumerated in the attached schedule for decision upon stipulation on the basis of which I find foreign value, as defined in section 402(c), Tariff Act of 1930, as amended, to be the proper basis for the determination of the value of the plywood involved, and that such value in each case is the unit invoiced prices in French francs per 1,000 square feet, less 15.35 per centum tax, net, packed.

Judgment will issue accordingly.

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Bluebook (online)

44 Cust. Ct. 575, Counsel Stack Legal Research, https://law.counselstack.com/opinion/samuel-shapiro-co-v-united-states-cusc-1960.