Case Name: Mid-America Shipping Service v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1962-02-27
Citations: 48 Cust. Ct. 575
Docket Number: Reap. Dec. 10185; Entry No. 22646
Parties: Mid-America Shipping Service v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 48
Pages: 575–575

Head Matter:
(Reap. Dec. 10185)
Mid-America Shipping Service v. United States
Entry No. 22646.
(Decided February 27, 1962)
Wallace & Schwartz for the plaintiff.
William H. OrricJc, Jr., Assistant Attorney General, for the defendant.

Opinion:
Mollison, Judge:
The merchandise the subject of the above-enumerated appeal for reappraisement consists of a quantity of amorphous graphite, exported from Ceylon on or about February 15, 1960.
Counsel for the parties have submitted the appeal for decision on stipulation, on the basis of which I find that export value, as 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 and that such value was United States $115 per long ton, net, packed.
Judgment will issue accordingly.