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

U.S. Customs Court

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

43 Cust. Ct. 461

CourtUnited States Customs Court

DecidedJune 23, 1959

DocketReap. Dec. 9472; Entry Nos. 4989; 1902

StatusPublished

This text of 43 Cust. Ct. 461 (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, 43 Cust. Ct. 461 (cusc 1959).

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Opinion

OliveR, Chief Judge:

These two appeals for reappraisement relate to certain parts of diesel engines exported from England and entered at the port of New Orleans, La.

Stipulated facts, upon which the cases have been submitted, establish that the proper basis for appraisement of the merchandise in question is cost of production, as defined in section 402 (f) of the Tariff Act of 1930, and that such statutory value therefor is the invoiced f .o.b. seaport price, plus 5 per centum, and I so hold.

Judgment will be rendered accordingly.

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OliveR, Chief Judge:

These two appeals for reappraisement relate to certain parts of diesel engines exported from England and entered at the port of New Orleans, La.

Stipulated facts, upon which the cases have been submitted, establish that the proper basis for appraisement of the merchandise in question is cost of production, as defined in section 402 (f) of the Tariff Act of 1930, and that such statutory value therefor is the invoiced f .o.b. seaport price, plus 5 per centum, and I so hold.

Judgment will be rendered accordingly.

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Bluebook (online)

43 Cust. Ct. 461, Counsel Stack Legal Research, https://law.counselstack.com/opinion/w-r-zanes-co-of-la-v-united-states-cusc-1959.