Sterling Merchandise Co. v. United States

U.S. Customs Court

Sterling Merchandise Co. v. United States

43 Cust. Ct. 466

CourtUnited States Customs Court

DecidedJune 23, 1959

DocketReap. Dec. 9478; Entry No. 918804

StatusPublished

This text of 43 Cust. Ct. 466 (Sterling Merchandise 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

Sterling Merchandise Co. v. United States, 43 Cust. Ct. 466 (cusc 1959).

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Opinion

Mollison, Judge:

Counsel for the parties have submitted the above-entitled appeal for reappraisement upon a stipulation on the basis of which I find export value, as defined in section 402 (d), Tariff Act of 1930, is the proper basis for the determination of the value of the merchandise involved, and that such value was the invoiced unit value, plus the item invoiced as “Export charge” of $38.20, packed.

Judgment will issue accordingly.

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Mollison, Judge:

Counsel for the parties have submitted the above-entitled appeal for reappraisement upon a stipulation on the basis of which I find export value, as defined in section 402 (d), Tariff Act of 1930, is the proper basis for the determination of the value of the merchandise involved, and that such value was the invoiced unit value, plus the item invoiced as “Export charge” of $38.20, packed.

Judgment will issue accordingly.

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Bluebook (online)

43 Cust. Ct. 466, Counsel Stack Legal Research, https://law.counselstack.com/opinion/sterling-merchandise-co-v-united-states-cusc-1959.