United States v. Monroe Foreign Forwarding Co.

U.S. Customs Court

United States v. Monroe Foreign Forwarding Co.

6 Cust. Ct. 843, 1941 Cust. Ct. LEXIS 1185

CourtUnited States Customs Court

DecidedMarch 14, 1941

DocketNo. 5170; Entry No. 789

StatusPublished

This text of 6 Cust. Ct. 843 (United States v. Monroe Foreign Forwarding 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. Monroe Foreign Forwarding Co., 6 Cust. Ct. 843, 1941 Cust. Ct. LEXIS 1185 (cusc 1941).

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Opinion

Dallinger, Judge:

This appeal to reappraisement has been submitted for decision upon an oral stipulation of counsel for the parties hereto to the effect that the export value is the proper basis for the determination of the value of the involved merchandise and that such value was $1.14 per dozen, less shipping charges, marine insurance, consular fee, and ocean freight prepaid, as invoiced, there being no higher foreign value.

On the agreed facts 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 value was $1.14 per dozen, less shipping charges, marine insurance, consular fee, and ocean freight prepaid, as invoiced. Judgment will be rendered accordingly.

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Dallinger, Judge:

This appeal to reappraisement has been submitted for decision upon an oral stipulation of counsel for the parties hereto to the effect that the export value is the proper basis for the determination of the value of the involved merchandise and that such value was $1.14 per dozen, less shipping charges, marine insurance, consular fee, and ocean freight prepaid, as invoiced, there being no higher foreign value.

On the agreed facts 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 value was $1.14 per dozen, less shipping charges, marine insurance, consular fee, and ocean freight prepaid, as invoiced. Judgment will be rendered accordingly.

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Bluebook (online)

6 Cust. Ct. 843, 1941 Cust. Ct. LEXIS 1185, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-monroe-foreign-forwarding-co-cusc-1941.