Zanes v. United States

U.S. Customs Court

Zanes v. United States

42 Cust. Ct. 583

CourtUnited States Customs Court

DecidedMarch 30, 1959

DocketReap. Dec. 9368; Entry No. 4648-H

StatusPublished

This text of 42 Cust. Ct. 583 (Zanes 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

Zanes v. United States, 42 Cust. Ct. 583 (cusc 1959).

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Opinion

Oliver, Chief Judge:

This appeal for reappraisement relates to certain electric motors exported from Antwerp, Belgium, and entered at the port of Houston, Tex.

[584]*584Stipulated facts, upon which, the case has 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 thereof is the “invoice unit values less 16%% less 9%!% plus 0.60% packed,” and I so hold. Judgment will be rendered accordingly.

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Oliver, Chief Judge:

This appeal for reappraisement relates to certain electric motors exported from Antwerp, Belgium, and entered at the port of Houston, Tex.

[584]*584Stipulated facts, upon which, the case has 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 thereof is the “invoice unit values less 16%% less 9%!% plus 0.60% packed,” and I so hold. Judgment will be rendered accordingly.

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42 Cust. Ct. 583, Counsel Stack Legal Research, https://law.counselstack.com/opinion/zanes-v-united-states-cusc-1959.