Terra Chemicals, Inc. v. United States
Terra Chemicals, Inc. v. United States
34 Cust. Ct. 431
Opinion of the Court
These appeals for reappraisement have been submitted for decision upon an agreed set of facts entered into by and between counsel for the respective parties hereto.
On the agreed facts, I find the American selling price, as that value is defined in section 402 (g) of the Tariff Act of 1930, as amended by section 8 of the Customs Administrative Act of 1938, to be the proper basis for the determination of the value of the isatin here involved, and that such value was $3.30 per pound.
The appeals having been abandoned insofar as they relate to all other merchandise, to that extent the appeals are hereby dismissed. Judgment will be entered accordingly.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.