United States v. Masson

U.S. Customs Court

United States v. Masson

11 Cust. Ct. 491, 1943 Cust. Ct. LEXIS 3777

CourtUnited States Customs Court

DecidedDecember 15, 1943

DocketNo. 5963; Entry No. 2174

StatusPublished

This text of 11 Cust. Ct. 491 (United States v. Masson) 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. Masson, 11 Cust. Ct. 491, 1943 Cust. Ct. LEXIS 3777 (cusc 1943).

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Opinion

Kincheloe, Judge:

This appeal for reappraisement has been submitted for decision .upon an oral stipulation entered into by and between counsel for the Respective parties.

Accepting the stipulation.as a statement of fact, I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the merchandise here involved, and that such value is florins 1.12 per square yard, plus extra cost for single packing as invoiced, regular packing included, net.

Judgment will be rendered accordingly.

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Kincheloe, Judge:

This appeal for reappraisement has been submitted for decision .upon an oral stipulation entered into by and between counsel for the Respective parties.

Accepting the stipulation.as a statement of fact, I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the merchandise here involved, and that such value is florins 1.12 per square yard, plus extra cost for single packing as invoiced, regular packing included, net.

Judgment will be rendered accordingly.

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Bluebook (online)

11 Cust. Ct. 491, 1943 Cust. Ct. LEXIS 3777, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-masson-cusc-1943.