General
Chadwick-Miller Importers, Inc. (Elder), et al. v. United States
62 Cust. Ct. 1113·United States Customs Court·1969
Before Judge Maletz,
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Opinion
Before Judge Maletz,
February 19, 1969
No. R69/2.
reappraisements R62/5783, etc. (Los Angeles).
Chadwick-Miller Importers, Inc. (Elder), et al. v. United States,
[MAJORITY]
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.