Case: William R. Neal v. United States, reappraisements R60/16448, etc. (Port Huron)
Abbreviation: Neal v. United States
Decision Date: 1966-09-29
Docket Number: No. R66/54
Citation: 57 Cust. Ct. 849
Volume: 57
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: William R. Neal v. United States, reappraisements R60/16448, etc. (Port Huron).
Judges: 
Pages: 849–849

Head Matter:
No. R66/54.
William R. Neal v. United States, reappraisements R60/16448, etc. (Port Huron).

Opinion:
Bao, C. J.
In accordance with stipulation of counsel that the merchandise and the issues are the same in all material respects as those in United States v. Acme Steel Company (51 CCPA 81, C.A.D. 841), 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, T.D. 54165, is the proper statutory basis for the determination of the value of the steel strap in issue and that such value is the invoiced unit price.