Legal Opinion
Cap Sales Corp. v. United States
United States Customs Court
Decided January 4, 1967No. R67/1; reappraisements R60/14600, etc. (New York); No. R67/2; reappraisements R60/14601, etc. (New York); No. R67/3; reappraisements R60/15342, etc. (Norfolk); No. R67/4; reappraisements R60/16156, etc. (Philadelphia); No. R67/5; reappraisements R60/17689, etc. (Jacksonville); No. R67/6; reappraisements R60/176986, etc. (Jacksonville); No. R67/7; reappraisements R60/18133, etc. (Houston); reappraisements R61/389, etc. (Baltimore); No. R67/8; reappraisements R61/391, etc. (Baltimore); No. R67/9; reappraisements R61/391, etc. (Baltimore)Published
1Opinion of the Court
In accordance with stipulation of counsel that the merchandise and issues are similar in all material respects to those involved in International Packers, Limited v. United States (56 Cust. Ct. 636, Reap. Dec. 11147) and International Packers, Limited v. United States (52 Cust. Ct. 472, Reap. Dec. 10696), the court found and held that export value, as defined in section 402 (b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, T.D. 54165, is the proper basis for the determination of the value of the canned meat exported from Argentina, during the period January 1,…
2Cases cited2 opinions
- International Packers, Ltd. v. United StatesUnited States Customs Court · 1964
- International Packers, Ltd. v. United StatesUnited States Customs Court · 1966