Legal Opinion

F. B. Vandegrift & Co. v. United States

United States Customs Court

Decided February 23, 1961No. Reap. Dec. 9920; Entry No. 786752Published

1Opinion of the Court

LawRence, Judge:

The proper dutiable value of certain metal articles is the subject of the instant appeal for a reappraisement.

By stipulation of the parties hereto, it has been agreed that the market value or the price at the time of exportation to the United States of the merchandise covered by the above-enumerated reap-praisement appeal at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of the country from which exported, in the usual wholesale quantities and in the ordinary course of trade, for exportation to the United States,…

2Cases cited1 opinion

  1. Paramount Import Co. v. United StatesUnited States Customs Court · 1960

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