United States Customs Court, 1940

W. X. Huber Co. v. United States

W. X. Huber Co. v. United States
United States Customs Court · Decided April 30, 1940 · Brown
4 Cust. Ct. 824; 1940 Cust. Ct. LEXIS 4095
W. X. Huber Co. v. United States

Opinion of the Court

Brown, Judge:

The appeals listed in schedule A, hereto attached and made a part hereof, have 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 involved, and that such values are the appraised values, less the amounts added under duress. Judgment will be rendered accordingly.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.