Samuel Shapiro & Co. v. United States

U.S. Customs Court

Samuel Shapiro & Co. v. United States

62 Cust. Ct. 1115, 1969 Cust. Ct. LEXIS 3362

CourtUnited States Customs Court

DecidedMarch 20, 1969

DocketNo. R69/9; reappraisement R65/9122 (Baltimore)

StatusPublished

This text of 62 Cust. Ct. 1115 (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, 62 Cust. Ct. 1115, 1969 Cust. Ct. LEXIS 3362 (cusc 1969).

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Opinion

In accordance with stipulation of counsel that the issue is the same in all material respects as that involved in United States v. Gehrig, Hoban & Co., Inc. (54 CCPA 129, C.A.D. 924), the court found and held that export value, as that value is defined in section 402(b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, is the proper basis of value for the Eleroda D.lS sparking machine tool No. 10541, with accessories, and that said value is the appraised value, less the amount described on the invoice as “agent commission”.

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In accordance with stipulation of counsel that the issue is the same in all material respects as that involved in United States v. Gehrig, Hoban & Co., Inc. (54 CCPA 129, C.A.D. 924), the court found and held that export value, as that value is defined in section 402(b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, is the proper basis of value for the Eleroda D.lS sparking machine tool No. 10541, with accessories, and that said value is the appraised value, less the amount described on the invoice as “agent commission”.

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Bluebook (online)

62 Cust. Ct. 1115, 1969 Cust. Ct. LEXIS 3362, Counsel Stack Legal Research, https://law.counselstack.com/opinion/samuel-shapiro-co-v-united-states-cusc-1969.