United States Customs Court, 1947

J. T. Steeb & Co. v. United States

J. T. Steeb & Co. v. United States
United States Customs Court · Decided April 2, 1947 · Oliver
18 Cust. Ct. 520; 1947 Cust. Ct. LEXIS 746
J. T. Steeb & Co. v. United States

Opinion of the Court

Oliver, Presiding 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 foreign value, as that value is defined in section 402 (c) of the Tariff Act of 1930 as amended, to be the proper basis for the determination of the value of the merchandise here involved, and that such value was £107-0-0 each, less 20 per centum and 3% per centum, and plus £2-15-3 each for packing.

Judgment will be rendered accordingly.

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