Schwartz v. United States

U.S. Customs Court

Schwartz v. United States

60 Cust. Ct. 1059, 1968 Cust. Ct. LEXIS 2918

CourtUnited States Customs Court

DecidedJanuary 10, 1968

DocketNo. R68/8; reappraisements R60/1030, etc. (New York)

StatusPublished

This text of 60 Cust. Ct. 1059 (Schwartz 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

Schwartz v. United States, 60 Cust. Ct. 1059, 1968 Cust. Ct. LEXIS 2918 (cusc 1968).

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Opinion

In accordance with stipulation of counsel that the merchandise and issues are similar in all material respects to those involved in International Packers, Limited v. United States (56 Cust. Ct. 636, Reap. Dec. 11147) and International Packers, Limited v. United States (52 Cust. Ct. 472, Reap. Dec. 10696), the court found and held that export value as defined in section 402(b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, is the proper basis for determining value of the cured boneless beef exported from Argentina during the period January 1, 1959, through December 31, 1959, described on the invoices of the entries covered by these appeals to reappraisement and that such value is the appraised value, less the Argentine retention tax of 8190 Argentine pesos per net metric ton.

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In accordance with stipulation of counsel that the merchandise and issues are similar in all material respects to those involved in International Packers, Limited v. United States (56 Cust. Ct. 636, Reap. Dec. 11147) and International Packers, Limited v. United States (52 Cust. Ct. 472, Reap. Dec. 10696), the court found and held that export value as defined in section 402(b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, is the proper basis for determining value of the cured boneless beef exported from Argentina during the period January 1, 1959, through December 31, 1959, described on the invoices of the entries covered by these appeals to reappraisement and that such value is the appraised value, less the Argentine retention tax of 8190 Argentine pesos per net metric ton.

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Bluebook (online)

60 Cust. Ct. 1059, 1968 Cust. Ct. LEXIS 2918, Counsel Stack Legal Research, https://law.counselstack.com/opinion/schwartz-v-united-states-cusc-1968.

Opinion

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