United States v. American Express Co.

19 Cust. Ct. 202, 1947 Cust. Ct. LEXIS 1240
CourtUnited States Customs Court
DecidedJune 26, 1947
DocketNo. 7311; Entry No. 758174
StatusPublished

This text of 19 Cust. Ct. 202 (United States v. American Express Co.) 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
United States v. American Express Co., 19 Cust. Ct. 202, 1947 Cust. Ct. LEXIS 1240 (cusc 1947).

Opinion

Cole, Judge:

This appeal for r eappr ais emeu t concerns items of woven wool outerwear exported from London, England, and entered at the port of New York.

An agreed set of facts, upon which the case is before me, shows export value, section 402 (d) of the Tariff Act of 1930 (19 U. S. C. § 1402 (d)), to be the proper basis for appraisement for the merchandise in question, and that such statutory value is the “unit invoice values, plus $2 for wool cuttings, shown by red ink notations on the consular invoice.”

Judgment will be rendered accordingly.

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Related

§ 1402
19 U.S.C. § 1402(d)

Cite This Page — Counsel Stack

Bluebook (online)
19 Cust. Ct. 202, 1947 Cust. Ct. LEXIS 1240, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-american-express-co-cusc-1947.