Nova Chemical Corp. v. United States
Nova Chemical Corp. v. United States
34 Cust. Ct. 511
Opinion of the Court
This appeal for reappraisement has been submitted for decision upon an agreed set of facts entered into by and between 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 merchandise here involved, and that such value was $1.1385 per pound, less 1 per centum, net packed.
Judgment will be entered accordingly.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.