United States Customs Court, 1946

Bailey Green & Elger, Inc. v. United States

Bailey Green & Elger, Inc. v. United States
United States Customs Court · Decided November 22, 1946 · Cline
17 Cust. Ct. 426; 1946 Cust. Ct. LEXIS 1043
Bailey Green & Elger, Inc. v. United States

Opinion of the Court

Cline, Judge:

This appeal for reappraisement has been submitted for decision upon the following stipulation of counsel for the parties hereto:

(Stipulation omitted.)

On the agreed facts 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 values are the entered values.

Judgment will be rendered accordingly.

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