T. D. Downing Co. v. United States

U.S. Customs Court

T. D. Downing Co. v. United States

50 Cust. Ct. 400, 1963 Cust. Ct. LEXIS 1475

CourtUnited States Customs Court

DecidedFebruary 13, 1963

DocketReap. Dec. 10445; Entry No. 27121

StatusPublished

This text of 50 Cust. Ct. 400 (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, 50 Cust. Ct. 400, 1963 Cust. Ct. LEXIS 1475 (cusc 1963).

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Opinion

Olxvek, Chief Judge:

This appeal for reappraisement relates to certain aluminum foil, exported from England on May 13, 1959, and entered at the port of Boston.

Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of the merchandise in question is export value, as defined in section 402a (d) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956 (T.D. 54165), and that such statutory value therefor is $0.6115 per pound, net, packed, and I so hold.

Judgment will be rendered accordingly.

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Olxvek, Chief Judge:

This appeal for reappraisement relates to certain aluminum foil, exported from England on May 13, 1959, and entered at the port of Boston.

Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of the merchandise in question is export value, as defined in section 402a (d) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956 (T.D. 54165), and that such statutory value therefor is $0.6115 per pound, net, packed, and I so hold.

Judgment will be rendered accordingly.

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Bluebook (online)

50 Cust. Ct. 400, 1963 Cust. Ct. LEXIS 1475, Counsel Stack Legal Research, https://law.counselstack.com/opinion/t-d-downing-co-v-united-states-cusc-1963.