United States v. Elgin

U.S. Customs Court

United States v. Elgin

4 Cust. Ct. 806, 1940 Cust. Ct. LEXIS 4087

CourtUnited States Customs Court

DecidedApril 18, 1940

DocketNo. 4882; Entry Nos. M-294, M-305, M-364, M-473

StatusPublished

This text of 4 Cust. Ct. 806 (United States v. Elgin) 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. Elgin, 4 Cust. Ct. 806, 1940 Cust. Ct. LEXIS 4087 (cusc 1940).

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Opinion

Kincheloe, Judge:

These appeals to reappraisement have been stipulated and submitted for decision by the parties hereto.

In harmony with the stipulation I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, is the proper basis for the determination of the value of the merchandise here involved, and that such values are 3 cents per yard, packed. Judgment will be rendered accordingly.

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Kincheloe, Judge:

These appeals to reappraisement have been stipulated and submitted for decision by the parties hereto.

In harmony with the stipulation I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, is the proper basis for the determination of the value of the merchandise here involved, and that such values are 3 cents per yard, packed. Judgment will be rendered accordingly.

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Bluebook (online)

4 Cust. Ct. 806, 1940 Cust. Ct. LEXIS 4087, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-elgin-cusc-1940.