W. R. Zanes & Co. of La. v. United States

U.S. Customs Court

W. R. Zanes & Co. of La. v. United States

39 Cust. Ct. 578

CourtUnited States Customs Court

DecidedJuly 17, 1957

DocketReap. Dec. 8917; Entry No. 3241

StatusPublished

This text of 39 Cust. Ct. 578 (W. R. Zanes & Co. of La. v. United States) 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.

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W. R. Zanes & Co. of La. v. United States, 39 Cust. Ct. 578 (cusc 1957).

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Opinion

Oliver, Chief Judge:

This appeal for reappraisement relates to a shipment of candy exported from Alicante, Spain, and entered at the port of New Orleans, La.

The case is before me on an agreed set of facts that establish export value, as defined in section 402 (d) of the Tariff Act of 1930. to be the proper basis for appraisement of the merchandise in question, and that further establish such statutory value for each of the items in question to be the invoice unit value, packed, and I so hold. Judgment will be rendered accordingly.

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Oliver, Chief Judge:

This appeal for reappraisement relates to a shipment of candy exported from Alicante, Spain, and entered at the port of New Orleans, La.

The case is before me on an agreed set of facts that establish export value, as defined in section 402 (d) of the Tariff Act of 1930. to be the proper basis for appraisement of the merchandise in question, and that further establish such statutory value for each of the items in question to be the invoice unit value, packed, and I so hold. Judgment will be rendered accordingly.

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39 Cust. Ct. 578, Counsel Stack Legal Research, https://law.counselstack.com/opinion/w-r-zanes-co-of-la-v-united-states-cusc-1957.