United States Customs Court, 1943

United States v. Masson

United States v. Masson
United States Customs Court · Decided December 15, 1943 · Kincheloe
11 Cust. Ct. 491; 1943 Cust. Ct. LEXIS 3777
United States v. Masson

Opinion of the Court

Kincheloe, Judge:

This appeal for reappraisement has been submitted for decision .upon an oral stipulation entered into by and between counsel for the Respective parties.

Accepting the stipulation.as a statement of fact, I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the merchandise here involved, and that such value is florins 1.12 per square yard, plus extra cost for single packing as invoiced, regular packing included, net.

Judgment will be rendered accordingly.

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