Sipman, Inc. v. United States

U.S. Customs Court

Sipman, Inc. v. United States

42 Cust. Ct. 675

CourtUnited States Customs Court

DecidedJune 15, 1959

DocketReap. Dec. 9460; Entry No. 141-C

StatusPublished

This text of 42 Cust. Ct. 675 (Sipman, Inc. 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

Sipman, Inc. v. United States, 42 Cust. Ct. 675 (cusc 1959).

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Opinion

Oliver, Chief Judge:

This appeal for reappraisement relates to certain so-called seamless API casing and tubing exported from Germany and entered at the port of Corpus Christi, Tex.

[676]*676Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of the merchandise in question is export value, as defined in section 402(d) of the Tariff Act of 1930, and that such statutory value therefor is the entered miit values, less inland freight of $5 per metric ton, and I so hold. Judgment will be rendered accordingly.

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Oliver, Chief Judge:

This appeal for reappraisement relates to certain so-called seamless API casing and tubing exported from Germany and entered at the port of Corpus Christi, Tex.

[676]*676Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of the merchandise in question is export value, as defined in section 402(d) of the Tariff Act of 1930, and that such statutory value therefor is the entered miit values, less inland freight of $5 per metric ton, and I so hold. Judgment will be rendered accordingly.

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Bluebook (online)

42 Cust. Ct. 675, Counsel Stack Legal Research, https://law.counselstack.com/opinion/sipman-inc-v-united-states-cusc-1959.