DocketNumber: Reap. Dec. 10026; Entry No. 719001
Citation Numbers: 46 Cust. Ct. 715
Judges: Lawrence
Filed Date: 6/13/1961
Status: Precedential
Modified Date: 9/9/2022
The proper value for dutiable purposes of a machine exported from Switzerland forms the subject of the instant appeal for a reappraisement.
Upon the record before the court, I find and hold that cost of production, as that value is defined in section 402a(f) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, 91 Treas. Dec. 295, T.D. 54165 (19 U.S.C. § 1402(f)), is the proper basis of value for the machine in issue and that such value is the entered value.
Judgment will be entered accordingly.