Case Name: R. W. Smith v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1955-06-03
Citations: 34 Cust. Ct. 514
Docket Number: Reap. Dec. 8445; Entry No. 2411-H
Parties: R. W. Smith v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 34
Pages: 514–514

Head Matter:
(Reap. Dec. 8445)
Entry No. 2411-H.
R. W. Smith v. United States
(Decided June 3, 1955)
Sharreits, Paley & Carter for the plaintiff.
Warren E. Burger, Assistant Attorney General, for the defendant.

Opinion:
Olivee, Chief Judge:
This appeal for reappraisement has been submitted on an agreed set of facts, establishing export value, as defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for appraisement of the steel line pipe covered by the shipment in question and showing that such statutory value for the said merchandise is $170 per metric ton net packed.
Judgment will be rendered accordingly.