United States Customs Court, 1958

Rotaprint U. S. A., Inc. v. United States

Rotaprint U. S. A., Inc. v. United States
United States Customs Court · Decided December 29, 1958 · Oliver
42 Cust. Ct. 437
Rotaprint U. S. A., Inc. v. United States

Opinion of the Court

Oliver, Chief Judge:

This appeal for reappraisement relates to five rotaprint printing presses exported from London, England, and entered at the port of Baltimore, Md.

Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of these five rotaprint printing presses is export value, as defined in section 402 (d) of the Tariff Act of 1930, and that such statutory value for the merchandise is £759.19.3 each (British currency), plus packing, and I so hold. Judgment will be rendered accordingly.

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