Case: Chadwick-Miller Importers, Inc. v. United States; Chadwick-Miller Importers, Inc. v. United States; Chadwick-Miller Importers, Inc. v. United States
Abbreviation: Chadwick-Miller Importers, Inc. v. United States
Decision Date: 1968-09-12
Docket Number: No. R68/30; reappraisements R60/14515, etc. (Boston); No. R68/31; reappraisements R63/4548, etc. (Boston); No. R68/32; reappraisement R64/12075 (Boston)
Citation: 61 Cust. Ct. 676
Volume: 61
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Chadwick-Miller Importers, Inc. v. United States, Chadwick-Miller Importers, Inc. v. United States, Chadwick-Miller Importers, Inc. v. United States,
Judges: 
Pages: 676–676

Head Matter:
Before Chief Judge Rao,
September 12, 1968
No. R68/30.
reappraisements R60/14515, etc. (Boston).
No. R68/31.
reappraisements R63/4548, etc. (Boston).
No. R68/32.
reappraisement R64/12075 (Boston).
Chadwick-Miller Importers, Inc. v. United States, Chadwick-Miller Importers, Inc. v. United States, Chadwick-Miller Importers, Inc. 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.