Case Name: J. E. Bernard & Company, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1957-09-11
Citations: 39 Cust. Ct. 645
Docket Number: Reap. Dec. 8990; Entry Nos. 4989; 4384; 4521
Parties: J. E. Bernard & Company, Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 39
Pages: 645–646

Head Matter:
(Reap. Dec. 8990)
Entry Nos. 4989; 4384; 4521.
J. E. Bernard & Company, Inc. v. United States
(Decided September 11, 1957)
Wallace & Schwartz for the plaintiff.
George Cochran Doub, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Chief Judge:
These three appeals for reappraisement relate to certain diamonds exported from Belgium and entered at the port of Chicago, Ill.
The cases are before me on an agreed set of facts showing statutory foreign value to be the proper basis for appraisement of the merchan dise in question and establishing such value to be the "invoice unit value plus home consumption tax of two Belgian francs per 1,000 francs plus packing as invoiced," and I so bold. Judgment will be rendered accordingly.