Case Name: Chadwick-Miller Importers, Inc. v. United States; Chadwick-Miller Importers, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1968-10-10
Citations: 61 Cust. Ct. 676
Docket Number: No. R68/35; reappraisements R61/21558, etc. (Boston); No. R68/36; reappraisements R62/9868, etc. (Boston)
Parties: Chadwick-Miller Importers, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 61
Pages: 676–677

Head Matter:
Before Chief Judge Rao,
October 10, 1968
No. R68/35.
reappraisements R61/21558, etc. (Boston).
No. R68/36.
reappraisements R62/9868, etc. (Boston).
Chadwick-Miller Importers, Inc. v. United States,
Chadwick-Miller Importers, Inc. v. United States,

Opinion:
In accordance with stipulation of counsel that the merchandise, facts, and issues are the same in all material respects as those involved in United States v. Chadwick-Miller Importers, Inc., et al. (54 CCPA 98, C.A.D. 914), 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 sundry and novelty items involved herein and that said value is the invoice unit ex-factory prices, net packed.