Case Name: Chadwick-Miller Importers, Inc., et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1969-04-03
Citations: 62 Cust. Ct. 1116
Docket Number: No. R69/12; reappraisements R62/8851, etc. (Los Angeles)
Parties: Chadwick-Miller Importers, Inc., et al. v. United States,
Judges: Before Judge Donlon,
Reporter: United States Customs Court Reports
Volume: 62
Pages: 1116–1116

Head Matter:
Before Judge Donlon,
April 3, 1969
No. R69/12.
reappraisements R62/8851, etc. (Los Angeles).
Chadwick-Miller Importers, Inc., et al. v. United States,

Opinion:
In accordance with stipulation of counsel that the merchandise, facts, and issues are the same in all material respects as those involved in United States v. Chadwick-Miller Importers, Inc., et al. (54 CCPA 93, C.A.D. 914), the court found and held that export value, as that value is 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 sundry and novelty items here involved and that such values are the invoice unit ex-factory prices, net packed.