Terra Chemicals, Inc. v. United States

U.S. Customs Court

Terra Chemicals, Inc. v. United States

34 Cust. Ct. 431

CourtUnited States Customs Court

DecidedDecember 28, 1954

DocketReap. Dec. 8376; Entry Nos. 761955; 815449

StatusPublished

This text of 34 Cust. Ct. 431 (Terra Chemicals, Inc. 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.

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Terra Chemicals, Inc. v. United States, 34 Cust. Ct. 431 (cusc 1954).

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Opinion

Wilson, Judge:

These appeals for reappraisement have been submitted for decision upon an agreed set of facts entered into by and between counsel for the respective parties hereto.

On the agreed facts, I find the American selling price, as that value is defined in section 402 (g) of the Tariff Act of 1930, as amended by section 8 of the Customs Administrative Act of 1938, to be the proper basis for the determination of the value of the isatin here involved, and that such value was $3.30 per pound.

The appeals having been abandoned insofar as they relate to all other merchandise, to that extent the appeals are hereby dismissed. Judgment will be entered accordingly.

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Wilson, Judge:

These appeals for reappraisement have been submitted for decision upon an agreed set of facts entered into by and between counsel for the respective parties hereto.

On the agreed facts, I find the American selling price, as that value is defined in section 402 (g) of the Tariff Act of 1930, as amended by section 8 of the Customs Administrative Act of 1938, to be the proper basis for the determination of the value of the isatin here involved, and that such value was $3.30 per pound.

The appeals having been abandoned insofar as they relate to all other merchandise, to that extent the appeals are hereby dismissed. Judgment will be entered accordingly.

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34 Cust. Ct. 431, Counsel Stack Legal Research, https://law.counselstack.com/opinion/terra-chemicals-inc-v-united-states-cusc-1954.