Surface Freight Corp. v. United States

46 Cust. Ct. 671
CourtUnited States Customs Court
DecidedApril 27, 1961
DocketReap. Dec. 9984; Entry No. 8072, etc.
StatusPublished

This text of 46 Cust. Ct. 671 (Surface Freight Corp. 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
Surface Freight Corp. v. United States, 46 Cust. Ct. 671 (cusc 1961).

Opinion

MollisON, Judge:

The appeals for reappraisement enumerated in the attached schedule relate to certain marble articles or so-called table tops which were manufactured in and exported from Italy to the United States in 1955, 1956, and 1957.

Counsel for the parties have submitted the appeals for decision upon stipulated facts which establish that the proper basis for ap-praisement of the merchandise is foreign value, as defined in section 402 (c), Tariff Act of 1930, as amended by the Customs Administrative Act of 1938, and that such value, in each instance, was the invoiced unit value, plus 3 per centum, packed.

Judgment will be rendered accordingly.

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

Cite This Page — Counsel Stack

Bluebook (online)
46 Cust. Ct. 671, Counsel Stack Legal Research, https://law.counselstack.com/opinion/surface-freight-corp-v-united-states-cusc-1961.