United States Customs Court, 1969

Standard Brands Paint Co. v. United States

Standard Brands Paint Co. v. United States
United States Customs Court · Decided March 27, 1969 · Ford
62 Cust. Ct. 1115; 1969 Cust. Ct. LEXIS 3357
Standard Brands Paint Co. v. United States

Opinion of the Court

In accordance with stipulation of counsel that the merchandise and issues are the same in all material respects as those involved in Standard Brands Paint Co., Inc. v. United States (59 Cust. Ct. 616, R.D. 11345), the court found and held that export value, as that value is defined in section 402(b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, is the proper basis of value for the ceramic or glass tiles involved herein and that said value is the invoice unit prices, net packed.

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