United States v. Kress

U.S. Customs Court

United States v. Kress

14 Cust. Ct. 431, 1945 Cust. Ct. LEXIS 454

CourtUnited States Customs Court

DecidedMay 17, 1945

DocketNo. 6154; Entry No. 707956

StatusPublished

This text of 14 Cust. Ct. 431 (United States v. Kress) 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. Kress, 14 Cust. Ct. 431, 1945 Cust. Ct. LEXIS 454 (cusc 1945).

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Opinion

Cole, Judge:

This appeal for reappraisement of 66 dozen tennis rackets has been submitted for decision on a written stipulation filed May 9, 1945, wherein 'the parties agree that the proper basis for ap-praisement of said merchandise is export value, section 402 (d) of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1402 (d)), and that such statutory value is 5.15 yen per dozen, packing included.

I therefore hold the proper dutiable value of the merchandise in question to be as conceded by the parties, and judgment will be rendered accordingly.

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Cole, Judge:

This appeal for reappraisement of 66 dozen tennis rackets has been submitted for decision on a written stipulation filed May 9, 1945, wherein 'the parties agree that the proper basis for ap-praisement of said merchandise is export value, section 402 (d) of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1402 (d)), and that such statutory value is 5.15 yen per dozen, packing included.

I therefore hold the proper dutiable value of the merchandise in question to be as conceded by the parties, and judgment will be rendered accordingly.

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Bluebook (online)

14 Cust. Ct. 431, 1945 Cust. Ct. LEXIS 454, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-kress-cusc-1945.