Sullivan v. United States

U.S. Customs Court

Sullivan v. United States

49 Cust. Ct. 367, 1962 Cust. Ct. LEXIS 1346

CourtUnited States Customs Court

DecidedAugust 7, 1962

DocketReap. Dec. 10314; Entry No. 6456, etc.

StatusPublished

This text of 49 Cust. Ct. 367 (Sullivan 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

Sullivan v. United States, 49 Cust. Ct. 367, 1962 Cust. Ct. LEXIS 1346 (cusc 1962).

Pincite

Opinion

OliveR, Chief Judge:

Counsel for the parties have submitted the appeals for reappraisement enumerated in the attached schedule for decision upon stipulation entered into in open court.

On the agreed facts, I find that the merchandise involved consists of a carbon product referred to on the invoices as “Keen Arc Carbons,” “Keen Arc Welding Carbons,” or “Welding Carbons Keen Arc,” which was manufactured in and exported from the Federal Republic of Germany, commonly referred to as West Germany, on various dates between March 1,1957, and October 9,1961. I further find that export value, as defined in section 402(b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, is the proper basis for the determination of the value of the merchandise involved and that such value, in each instance, is the invoice unit price, net, packed.

Judgment will issue accordingly.

Free access — add to your briefcase to read the full text and ask questions with AI

OliveR, Chief Judge:

Counsel for the parties have submitted the appeals for reappraisement enumerated in the attached schedule for decision upon stipulation entered into in open court.

On the agreed facts, I find that the merchandise involved consists of a carbon product referred to on the invoices as “Keen Arc Carbons,” “Keen Arc Welding Carbons,” or “Welding Carbons Keen Arc,” which was manufactured in and exported from the Federal Republic of Germany, commonly referred to as West Germany, on various dates between March 1,1957, and October 9,1961. I further find that export value, as defined in section 402(b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, is the proper basis for the determination of the value of the merchandise involved and that such value, in each instance, is the invoice unit price, net, packed.

Judgment will issue accordingly.

Cite This Page — Counsel Stack

Bluebook (online)

49 Cust. Ct. 367, 1962 Cust. Ct. LEXIS 1346, Counsel Stack Legal Research, https://law.counselstack.com/opinion/sullivan-v-united-states-cusc-1962.