Stone v. United States

U.S. Customs Court

Stone v. United States

43 Cust. Ct. 587

CourtUnited States Customs Court

DecidedDecember 23, 1959

DocketReap. Dec. 9569; Entry No. 895

StatusPublished

This text of 43 Cust. Ct. 587 (Stone 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

Stone v. United States, 43 Cust. Ct. 587 (cusc 1959).

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Opinion

OliveR, Chief Judge:

This appeal for reappraisement relates to certain merchandise identified herein as “Grade No. 3 hard rubber dust,” exported from England and entered at the port of Norfolk, Va.

Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of the merchandise in question is foreign value, as defined by section 402(c) of the Tariff Act of 1930, as amended, and that such statutory value therefor is 2 shillings, 3 pence, per pound, plus the cost of packing, as invoiced, and I so hold.

Judgment will be rendered accordingly.

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OliveR, Chief Judge:

This appeal for reappraisement relates to certain merchandise identified herein as “Grade No. 3 hard rubber dust,” exported from England and entered at the port of Norfolk, Va.

Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of the merchandise in question is foreign value, as defined by section 402(c) of the Tariff Act of 1930, as amended, and that such statutory value therefor is 2 shillings, 3 pence, per pound, plus the cost of packing, as invoiced, and I so hold.

Judgment will be rendered accordingly.

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Bluebook (online)

43 Cust. Ct. 587, Counsel Stack Legal Research, https://law.counselstack.com/opinion/stone-v-united-states-cusc-1959.