Case Name: Pacific Customs Brokerage Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1953-07-22
Citations: 31 Cust. Ct. 392
Docket Number: Reap. Dec. 8244; Entry No. 9047
Parties: Pacific Customs Brokerage Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 31
Pages: 392–392

Head Matter:
(Reap. Dec. 8244)
Pacific Customs Brokerage Co. v. United States
Entry No. 9047.
(Decided July 22, 1953)
John C. Ray for the plaintiff.
Warren E. Burger, Assistant Attorney General, for the defendant.

Opinion:
Ford, Judge:
The appeal listed above has been submitted for decision upon a stipulation to the effect that the appraised value of the merchandise involved herein is erroneous and contrary to law and should be corrected to Canadian $1,376 per 1,000 feet, less 9.09 per centum Canadian sales tax, plus wood rails and lags, as invoiced, and that there is no higher export value.
Accepting this stipulation as a statement of fact, I find the proper foreign value of the merchandise covered by this appeal to be Canadian $1,376 per 1,000 feet, less 9.09 per centum Canadian sales tax, plus wood rails and lags, as invoiced. Judgment will be rendered accordingly.