W. T. Grant Co. v. United States

U.S. Customs Court

W. T. Grant Co. v. United States

40 Cust. Ct. 641

CourtUnited States Customs Court

DecidedJanuary 3, 1958

DocketReap. Dec. 9041; Entry No. 901944-1/2

StatusPublished

This text of 40 Cust. Ct. 641 (W. T. Grant 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.

Bluebook

W. T. Grant Co. v. United States, 40 Cust. Ct. 641 (cusc 1958).

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Opinion

Oliver, Chief Judge:

This appeal for reappraisement is limited to the merchandise identified on the invoice as friction cars number 160, exported from Germany and entered at the port of New York.

Stipulated facts, upon which the case is before me, establish that the proper basis for appraisement of these so-called friction cars number 160 is export value, as defined in section 402 (d) of the Tariff Act of 1930, and that such statutory value for these articles is “$4.25 per dozen, ex-factory, plus the cost of cartons and packing,” and I so hold. Judgment will be rendered accordingly.

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Oliver, Chief Judge:

This appeal for reappraisement is limited to the merchandise identified on the invoice as friction cars number 160, exported from Germany and entered at the port of New York.

Stipulated facts, upon which the case is before me, establish that the proper basis for appraisement of these so-called friction cars number 160 is export value, as defined in section 402 (d) of the Tariff Act of 1930, and that such statutory value for these articles is “$4.25 per dozen, ex-factory, plus the cost of cartons and packing,” and I so hold. Judgment will be rendered accordingly.

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Bluebook (online)

40 Cust. Ct. 641, Counsel Stack Legal Research, https://law.counselstack.com/opinion/w-t-grant-co-v-united-states-cusc-1958.