United States Customs Court, 1961

Mendenhall v. United States

Mendenhall v. United States
United States Customs Court · Decided March 15, 1961 · Oliver
46 Cust. Ct. 634
Mendenhall v. United States

Opinion of the Court

OliveR, Chief Judge:

This appeal for reappraisement relates to certain maps exported from Canada and entered at the port of Fairbanks, Alaska.

On an agreed set of facts, upon which the case has been submitted, it is established that the proper basis for appraisement of the merchandise in question is constructed value, as defined in section 402(d), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956 (70 Stat. 943), and that such statutory value for each of the items involved herein is as follows:

2 Autopositives (one set)_$962.50
2 Ozalid prints, each $2.50_ 5. 00

Judgment will be rendered accordingly.

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