Case Name: Quimet Stay & Leather Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1960-09-21
Citations: 45 Cust. Ct. 280
Docket Number: No. 64578; protest 59/5113 (New York)
Parties: Quimet Stay & Leather Co. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 45
Pages: 280–280

Head Matter:
No. 64578.
Quimet Stay & Leather Co. v. United States,
protest 59/5113 (New York).

Opinion:
Opinion by
Wilson, J.
In accordance with stipulation of counsel that the merchandise in question, invoiced as "4 casks Artificial resin harmless," was appraised as entered and that no appeal was filed by the collector, although on liquidation he used a higher value, it was held that 'the proper dutiable value of the merchandise was the entered value, as represented by the final appraised value.