Sig. Jacobs Co. v. United States

U.S. Customs Court

Sig. Jacobs Co. v. United States

20 Cust. Ct. 390, 1948 Cust. Ct. LEXIS 387

CourtUnited States Customs Court

DecidedFebruary 24, 1948

DocketNo. 7552; Entry No. 756398

StatusPublished

This text of 20 Cust. Ct. 390 (Sig. Jacobs 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

Sig. Jacobs Co. v. United States, 20 Cust. Ct. 390, 1948 Cust. Ct. LEXIS 387 (cusc 1948).

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Opinion

Oliver, Presiding Judge:

This appeal for reappraisement has been submitted for decision upon the following stipulation of counsel for the parties hereto:

(Stipulation omitted.)

On 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 values are the appraised values.

Judgment will be rendered accordingly.

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Oliver, Presiding Judge:

This appeal for reappraisement has been submitted for decision upon the following stipulation of counsel for the parties hereto:

(Stipulation omitted.)

On 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 values are the appraised values.

Judgment will be rendered accordingly.

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Bluebook (online)

20 Cust. Ct. 390, 1948 Cust. Ct. LEXIS 387, Counsel Stack Legal Research, https://law.counselstack.com/opinion/sig-jacobs-co-v-united-states-cusc-1948.