Case Name: J. E. Bernard & Company, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1960-01-27
Citations: 44 Cust. Ct. 556
Docket Number: Reap. Dec. 9586; Entry No. 3380
Parties: J. E. Bernard & Company, Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 44
Pages: 556–557

Head Matter:
(Reap. Dec. 9586)
J. E. Bernard & Company, Inc. v. United States
Entry No. 3380.
(Decided January 27, 1960)
Wallace & Schwartz (Joseph Schwartz of counsel) for the plaintiff.
George Cochran Doub, Assistant Attorney General (Richard H. Welsh, trial attorney), for the defendant.

Opinion:
Mollison, Judge:
Counsel for tRe parties have submitted the above-entitled appeal for reappraisement upon a stipulation on the basis of which I find that the proper basis for the determination of the value of the diamonds involved is export value, as defined in section 402(d), Tariff Act of 1930, and that such value is the invoice unit value, plus 0.2 per centum tax, plus packing.
Judgment will issue accordingly.