T. D. Downing Co. v. United States

U.S. Customs Court

T. D. Downing Co. v. United States

45 Cust. Ct. 500

CourtUnited States Customs Court

DecidedOctober 6, 1960

DocketReap. Dec. 9796; Entry No. 30301

StatusPublished

This text of 45 Cust. Ct. 500 (T. D. Downing 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

T. D. Downing Co. v. United States, 45 Cust. Ct. 500 (cusc 1960).

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Opinion

Mollison, Judge:

Counsel for the parties have submitted the above-enumerated appeal for reappraisement upon stipulation, on the basis of which I find constructed value, as that value is defined in section 402 (d), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, to be the proper basis for the determination of the value of the merchandise covered by the appeal, namely “one (1) single action cutter (two cups + ejector plates, one under plate several undelayers and dockers, etc.),” and that such value is $1,225, net, packed.

Judgment will issue accordingly.

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Mollison, Judge:

Counsel for the parties have submitted the above-enumerated appeal for reappraisement upon stipulation, on the basis of which I find constructed value, as that value is defined in section 402 (d), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, to be the proper basis for the determination of the value of the merchandise covered by the appeal, namely “one (1) single action cutter (two cups + ejector plates, one under plate several undelayers and dockers, etc.),” and that such value is $1,225, net, packed.

Judgment will issue accordingly.

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Bluebook (online)

45 Cust. Ct. 500, Counsel Stack Legal Research, https://law.counselstack.com/opinion/t-d-downing-co-v-united-states-cusc-1960.