Trans World International Service Co. v. United States

U.S. Customs Court

Trans World International Service Co. v. United States

40 Cust. Ct. 702

CourtUnited States Customs Court

DecidedFebruary 25, 1958

DocketReap. Dec. 9084; Entry No. IAD #994588

StatusPublished

This text of 40 Cust. Ct. 702 (Trans World International Service 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

Trans World International Service Co. v. United States, 40 Cust. Ct. 702 (cusc 1958).

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Opinion

Oliver, Chief Judge:

This appeal for reappraisement relates to certain drugs exported from Germany and entered at the port of New York.

Stipulated facts, upon which the case has been submitted, establish that foreign value, as defined in section 402 (c) of the Tariff Act of 1930, as amended, is the proper basis for the merchandise in question, and that such statutory value for each of the items covered by this appeal for reappraisement is the appraised value, “without the additional 4 per centum home consumption tax,” and I so hold. Judgment will be rendered accordingly.

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Oliver, Chief Judge:

This appeal for reappraisement relates to certain drugs exported from Germany and entered at the port of New York.

Stipulated facts, upon which the case has been submitted, establish that foreign value, as defined in section 402 (c) of the Tariff Act of 1930, as amended, is the proper basis for the merchandise in question, and that such statutory value for each of the items covered by this appeal for reappraisement is the appraised value, “without the additional 4 per centum home consumption tax,” and I so hold. Judgment will be rendered accordingly.

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Bluebook (online)

40 Cust. Ct. 702, Counsel Stack Legal Research, https://law.counselstack.com/opinion/trans-world-international-service-co-v-united-states-cusc-1958.