Windsor Pen Mfg. Co. v. United States

U.S. Customs Court

Windsor Pen Mfg. Co. v. United States

47 Cust. Ct. 549

United States Customs Court·Decided December 14, 1961·No. Reap. Dec. 10123; Entry No. WH-44876·Published

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.

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

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47 Cust. Ct. 549 (Windsor Pen Mfg. Co. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.