Superfine Lens Cleaner Co. v. United States

U.S. Customs Court

Superfine Lens Cleaner Co. v. United States

19 Cust. Ct. 186, 1947 Cust. Ct. LEXIS 1218

CourtUnited States Customs Court

DecidedJune 17, 1947

DocketNo. 7289; Entry No. 760967

StatusPublished

This text of 19 Cust. Ct. 186 (Superfine Lens Cleaner 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

Superfine Lens Cleaner Co. v. United States, 19 Cust. Ct. 186, 1947 Cust. Ct. LEXIS 1218 (cusc 1947).

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Opinion

Kincheloe, Judge:

This appeal for reappraisement has been submitted for decision upon the following stipulation of counsel for the parties hereto:

(Stipulation omitted.)

On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of [187]*187the value of the merchandise here involved, and that such values are the appraised values, less the additions made by the importer on .entry because of advances by the appraiser in similar eases.

Judgment will be rendered accordingly.

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Kincheloe, Judge:

This appeal for reappraisement has been submitted for decision upon the following stipulation of counsel for the parties hereto:

(Stipulation omitted.)

On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of [187]*187the value of the merchandise here involved, and that such values are the appraised values, less the additions made by the importer on .entry because of advances by the appraiser in similar eases.

Judgment will be rendered accordingly.

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Bluebook (online)

19 Cust. Ct. 186, 1947 Cust. Ct. LEXIS 1218, Counsel Stack Legal Research, https://law.counselstack.com/opinion/superfine-lens-cleaner-co-v-united-states-cusc-1947.