Windsor Pen Mfg. Co. v. United States

U.S. Customs Court

Windsor Pen Mfg. Co. v. United States

47 Cust. Ct. 549

CourtUnited States Customs Court

DecidedDecember 14, 1961

DocketReap. Dec. 10123; Entry No. WH-44876

StatusPublished

This text of 47 Cust. Ct. 549 (Windsor Pen Mfg. 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

Windsor Pen Mfg. Co. v. United States, 47 Cust. Ct. 549 (cusc 1961).

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Opinion

OliveR, Chief Judge:

This appeal for reappraisement relates to certain memorandum books exported from Japan and entered at the port of New York.

Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of the merchandise in question is statutory export value, and that such value therefor is “the appraised value, less the buying commission stated in the invoice,” and I so hold.

Judgment will be rendered accordingly.

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OliveR, Chief Judge:

This appeal for reappraisement relates to certain memorandum books exported from Japan and entered at the port of New York.

Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of the merchandise in question is statutory export value, and that such value therefor is “the appraised value, less the buying commission stated in the invoice,” and I so hold.

Judgment will be rendered accordingly.

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Bluebook (online)

47 Cust. Ct. 549, Counsel Stack Legal Research, https://law.counselstack.com/opinion/windsor-pen-mfg-co-v-united-states-cusc-1961.