Tax
J. E. Bernard & Company, Inc. v. United States
44 Cust. Ct. 556·United States Customs Court·1960
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Opinion
(Reap. Dec. 9586)
J. E. Bernard & Company, Inc. v. United States
Entry No. 3380.
(Decided January 27, 1960)
Wallace & Schwartz (Joseph Schwartz of counsel) for the plaintiff.
George Cochran Doub, Assistant Attorney General (Richard H. Welsh, trial attorney), for the defendant.
[MAJORITY — Mollison, Judge:]
Mollison, Judge:
Counsel for tRe parties have submitted the above-entitled appeal for reappraisement upon a stipulation on the basis of which I find that the proper basis for the determination of the value of the diamonds involved is export value, as defined in section 402(d), Tariff Act of 1930, and that such value is the invoice unit value, plus 0.2 per centum tax, plus packing.
Judgment will issue accordingly.