Case Name: Globe Shipping Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1962-09-04
Citations: 49 Cust. Ct. 385
Docket Number: Reap. Dec. 10328; Entry No. 1073374
Parties: Globe Shipping Co., Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 49
Pages: 385–385

Head Matter:
(Reap. Dec. 10328)
Entry No. 1073374.
Globe Shipping Co., Inc. v. United States
(Decided September 4, 1962)
Lawrence é Tuttle for tbe plaintiff.
J oseph D. Guilfoyle, Acting Assistant Attorney General, for tbe defendant.

Opinion:
OliveR, Chief Judge:
Counsel for the parties have submitted the above-enumerated appeal for reappraisement upon 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 values of the Danish plywood involved and that such values were the invoice unit values, less the items of ocean freight and 5 per centum commission, as invoiced, packed.
Judgment will issue accordingly.