Stern v. United States

U.S. Customs Court

Stern v. United States

34 Cust. Ct. 524

CourtUnited States Customs Court

DecidedJune 17, 1955

DocketReap. Dec. 8453; Entry No. 824120

StatusPublished

This text of 34 Cust. Ct. 524 (Stern 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

Stern v. United States, 34 Cust. Ct. 524 (cusc 1955).

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Opinion

Ford, Judge:

The appeal listed above has been submitted for decision upon a stipulation to the effect that, at or about the date of ex[525]*525portation of the involved merchandise, such or similar merchandise was freely offered for sale to all purchasers in the principal markets of the country of exportation, in the usual wholesale quantities and in the ordinary course of trade, at the value found by the appraiser, less 25 per centum of the net unit invoice prices, plus packing, as invoiced.

Accepting this stipulation as a statement of fact, I find the proper export value of the merchandise covered by this appeal, consisting of 543lit yards of netting, to be the appraised value, less 25 per centum of the net unit invoice prices, plus packing, as invoiced. Judgment will be rendered accordingly.

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Ford, Judge:

The appeal listed above has been submitted for decision upon a stipulation to the effect that, at or about the date of ex[525]*525portation of the involved merchandise, such or similar merchandise was freely offered for sale to all purchasers in the principal markets of the country of exportation, in the usual wholesale quantities and in the ordinary course of trade, at the value found by the appraiser, less 25 per centum of the net unit invoice prices, plus packing, as invoiced.

Accepting this stipulation as a statement of fact, I find the proper export value of the merchandise covered by this appeal, consisting of 543lit yards of netting, to be the appraised value, less 25 per centum of the net unit invoice prices, plus packing, as invoiced. Judgment will be rendered accordingly.

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Bluebook (online)

34 Cust. Ct. 524, Counsel Stack Legal Research, https://law.counselstack.com/opinion/stern-v-united-states-cusc-1955.