Case Name: Gitkin Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1963-04-16
Citations: 50 Cust. Ct. 446
Docket Number: Reap. Dec. 10489; Entry No. 721135
Parties: Gitkin Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 50
Pages: 446–446

Head Matter:
(Reap. Dec. 10489)
Gitkin Co. v. United States
Entry No. 721135.
(Decided April 16, 1963)
Barnes, Richardson & Colburn for the plaintiff.
John W. Douglas, Assistant Attorney General, for the defendant.

Opinion:
Wilson, Judge:
Counsel for the parties have submitted the above-enumerated appeal for reappraisement for decision on stipulation, on the basis of which I find and hold 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 merchandise involved and that such values are the invoice unit values.
Judgment will issue accordingly.