United States Customs Court, 1955

Hornburg v. United States

Hornburg v. United States
United States Customs Court · Decided January 12, 1955 · Oliver
34 Cust. Ct. 434
Hornburg v. United States

Opinion of the Court

Oliver, Chief Judge:

These appeals for reappraisement have been submitted for decision upon an agreed statement of facts entered into by and between counsel for the respective parties hereto.

On the agreed facts I find the cost of production, as that value is defined in section 402 (f) 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 were as set forth in schedule “A,” hereto attached and made a part hereof.

Judgment will be rendered accordingly.

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