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

U.S. Customs Court

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

5 Cust. Ct. 474, 1940 Cust. Ct. LEXIS 3183

CourtUnited States Customs Court

DecidedJuly 1, 1940

DocketNo. 4957; Entry No. 1177-H

StatusPublished

This text of 5 Cust. Ct. 474 (W. R. Zanes & Co. 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. v. United States, 5 Cust. Ct. 474, 1940 Cust. Ct. LEXIS 3183 (cusc 1940).

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Opinion

Brown, Judge:

This appeal to reappraisement has been stipulated and submitted for decision by counsel for the parties hereto.

. 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 is 25,213 lbs. @ $3.10 per 100 lbs. less 2% c. i. f. Houston, less freight, insurance, and charges in the amount of $96.15. Judgment will be rendered accordingly.

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Brown, Judge:

This appeal to reappraisement has been stipulated and submitted for decision by counsel for the parties hereto.

. 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 is 25,213 lbs. @ $3.10 per 100 lbs. less 2% c. i. f. Houston, less freight, insurance, and charges in the amount of $96.15. Judgment will be rendered accordingly.

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5 Cust. Ct. 474, 1940 Cust. Ct. LEXIS 3183, Counsel Stack Legal Research, https://law.counselstack.com/opinion/w-r-zanes-co-v-united-states-cusc-1940.