United States Customs Court, 1959

Global Commodities Corp. v. United States

Global Commodities Corp. v. United States
United States Customs Court · Decided July 31, 1959 · Mollison
43 Cust. Ct. 475
Global Commodities Corp. v. United States

Opinion of the Court

Mollison, Judge:

Counsel for the parties have submitted the above-entitled appeal for reappraisement on a stipulation upon the agreed facts in which I find that export value, as defined in section 402(d), Tariff Act of 1930, is the proper basis for the determination of the value of the merchandise involved, and that such value was the appraised value, packed, less 5 per centum buying commission as indicated on the invoice.

Judgment will issue accordingly.

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