United States v. Henjes

U.S. Customs Court

United States v. Henjes

41 Cust. Ct. 508

CourtUnited States Customs Court

DecidedAugust 13, 1958

DocketReap. Dec. 9204; Entry No. 846795

StatusPublished

This text of 41 Cust. Ct. 508 (United States v. Henjes) 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. Henjes, 41 Cust. Ct. 508 (cusc 1958).

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Opinion

Olivee, Chief Judge:

This appeal for reappraisement is limited to the merchandise described on the invoice as “Easylux Holders-32BC,” and appraised at the invoice value of $2.75 each. The collector of customs has appealed for reappraisement, claiming a value higher than that adopted by the appraiser.

When the case was called for hearing, the United States examiner who passed upon the articles in question appeared as a witness. His uncontradicted testimony establishes that the proper basis for [509]*509appraisement of the item in question, as hereinabove identified, is foreign value, as defined in section 402 (c) of the Tariff Act of 1930, as amended, and that such statutory value for the merchandise is Norwegian kroner 19.65 each, net, packed, and I so hold. Judgment will be rendered accordingly.

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Olivee, Chief Judge:

This appeal for reappraisement is limited to the merchandise described on the invoice as “Easylux Holders-32BC,” and appraised at the invoice value of $2.75 each. The collector of customs has appealed for reappraisement, claiming a value higher than that adopted by the appraiser.

When the case was called for hearing, the United States examiner who passed upon the articles in question appeared as a witness. His uncontradicted testimony establishes that the proper basis for [509]*509appraisement of the item in question, as hereinabove identified, is foreign value, as defined in section 402 (c) of the Tariff Act of 1930, as amended, and that such statutory value for the merchandise is Norwegian kroner 19.65 each, net, packed, and I so hold. Judgment will be rendered accordingly.

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Bluebook (online)

41 Cust. Ct. 508, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-henjes-cusc-1958.