Case: Leslie B. Canion v. United States
Abbreviation: Canion v. United States
Decision Date: 1958-10-10
Docket Number: Reap. Dec. 9231; Entry No. 4638-H
Citation: 41 Cust. Ct. 559
Volume: 41
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Leslie B. Canion v. United States
Judges: 
Pages: 559–559

Head Matter:
(Reap. Dec. 9231)
Leslie B. Canion v. United States
Entry No. 4638-H.
(Decided October 10, 1958)
Sharretts, Paley & Carter for the plaintiff.
George Cochran Doub, Assistant Attorney General, for the defendant.

Opinion:
Johnson, Judge:
This appeal for reappraisement has been submitted for decision upon an agreed statement of fact entered into by and between counsel for tbe respective parties hereto.
Upon the agreed facts I find the foreign value, as that value is defined in section 402 (c) of the Tariff Act of 1930, as amended by section 8 of the Customs Administrative Act of 1938, to be the proper basis for the determination of the value of the merchandise here involved, and that such value was the invoice unit values, plus 12.44 per centum, plus the cost of packing as found by the appraiser. Judgment will be entered accordingly.