United States Customs Court, 1947

Starck v. United States

Starck v. United States
United States Customs Court · Decided October 17, 1947 · Oliver
19 Cust. Ct. 274; 1947 Cust. Ct. LEXIS 1337
Starck v. United States

Opinion of the Court

Oliver, Presiding Judge:

These appeals for reappraisement have beenjsub-mitted for decision upon the following stipulation:

(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 importer 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.