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: 1968-08-30
Citations: 61 Cust. Ct. 675
Docket Number: No. R68/28; reappraisements R60/7694, etc. (Boston); No. R68/29; reappraisements R63/1630, etc. (Boston)
Parties: Chadwick-Miller Importers, Inc. v. United States, Chadwick-Miller Importers, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 61
Pages: 675–675

Head Matter:
Before Judge Beckworth,
August 30, 1968
No. R68/28.
reappraisements R60/7694, etc. (Boston).
No. R68/29.
reappraisements R63/1630, 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, the facts, and the issues are the same in all material respects as those in United States v. Chadwick-Miller Imports, Inc., et al. (54 CCPA 93, 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 for the determination of the value of the merchandise which was exported from Japan and is covered by these appeals and that said value is represented by the invoice unit ex-factory prices, net packed.