United States v. Salentine & Co.

U.S. Customs Court

United States v. Salentine & Co.

34 Cust. Ct. 476

CourtUnited States Customs Court

DecidedMarch 17, 1955

DocketReap. Dec. 8409; Entry No. 1372, etc.

StatusPublished

This text of 34 Cust. Ct. 476 (United States v. Salentine & 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. Salentine & Co., 34 Cust. Ct. 476 (cusc 1955).

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Opinion

Fohd, Judge:

The appeal listed above has been submitted for decision upon a stipulation in which it has been agreed tbat at or [477]*477about the date of exportation there was no foreign, export, or United States value for the involved merchandise, and that the proper basis for finding a value is cost of production. The respective parties have also agreed as to the cost of production.

Accepting said stipulation as a statement of fact, I find and hold the proper cost of production of the items of merchandise specified in schedule “A,” hereto attached and made a part hereof, to be the amount set opposite the respective items in said schedule “A.” As to any and all other items of merchandise covered by this appeal, the cost of production is held to be the entered value. Judgment will be rendered accordingly.

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Fohd, Judge:

The appeal listed above has been submitted for decision upon a stipulation in which it has been agreed tbat at or [477]*477about the date of exportation there was no foreign, export, or United States value for the involved merchandise, and that the proper basis for finding a value is cost of production. The respective parties have also agreed as to the cost of production.

Accepting said stipulation as a statement of fact, I find and hold the proper cost of production of the items of merchandise specified in schedule “A,” hereto attached and made a part hereof, to be the amount set opposite the respective items in said schedule “A.” As to any and all other items of merchandise covered by this appeal, the cost of production is held to be the entered value. Judgment will be rendered accordingly.

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Bluebook (online)

34 Cust. Ct. 476, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-salentine-co-cusc-1955.