Case Name: Bruce Duncan Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1959-12-16
Citations: 43 Cust. Ct. 574
Docket Number: Reap. Dec. 9558; Entry No. 3866
Parties: Bruce Duncan Co., Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 43
Pages: 574–574

Head Matter:
(Reap. Dec. 9558)
Bruce Duncan Co., Inc. v. United States
Entry No. 3866.
(Decided December 16, 1959)
Tompkins & Tompkins for the plaintiff.
George Cochran Douh, Assistant Attorney General, for the defendant.

Opinion:
OliveR, Chief Judge:
This appeal for reappraisement relates to certain cigarette lighters exported from Japan and entered at the port of Los Angeles, Calif.
Stipulated facts, upon which the case is before me, establish that the proper basis for appraisement of the merchandise in question is export value, as defined in section 402(d) of the Tariff Act of 1930, and that such statutory value therefor is the values returned by the appraiser, less the 8 per centum commission, as shown on the invoice, and I so hold.
Judgment will be rendered accordingly.