United States Customs Court, 1946

Inter-Maritime Fwdg. Co. v. United States

Inter-Maritime Fwdg. Co. v. United States
United States Customs Court · Decided December 10, 1946 · Oliver
17 Cust. Ct. 466; 1946 Cust. Ct. LEXIS 1092
Inter-Maritime Fwdg. Co. v. United States

Opinion of the Court

Oliver, Presiding Judge:

The appeals for reappraisement listed in schedule A, hereto attached and made a part hereof, have 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 appraised values, less the additions made by the importers on entry because of advances by the appraiser in similar cases.

Judgment will be rendered accordingly.

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