Case Name: Border Brokerage Company v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1957-11-27
Citations: 39 Cust. Ct. 530
Docket Number: V. D. 53; Entry Nos. 05-604; 05-882; 05-6270; 05-514, 05-813; 05-965; 05-2004; 05-2281
Parties: Border Brokerage Company v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 39
Pages: 530–531

Head Matter:
(V. D. 53)
Entry Nos. 05-604; 05-882; 05-6270; 05-514, 05-813; 05-965; 05-2004; 05-2281.
Border Brokerage Company v. United States
(Decided November 27, 1957)
Lawrence & Tuttle for the plaintiff.
George Cochran Doub, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Chief Judge:
This matter is before me on remand from classification proceedings decided by the third division of this court in Border Brokerage Company v. United States, 39 Cust. Ct. 326, Abstract 60936. The conclusion therein, and the judgment issued pursuant thereto, was to the effect that the protests had been prematurely filed and the matter was remanded to a single judge in reappraisement to determine the proper dutiable values in the manner provided by law. (28 U. S. C. § 2636 (d).)
A stipulation of submission, upon which the matter is now before me, establishes that the proper dutiable value of the merchandise involved herein is the same as the appraised values in all of the entries in question, and I so hold. Judgment will be rendered accordingly.