dutiable value
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 65 U.S. 508 - William Belcher and Charles Belcher v. William a Linn · 1860Most cited · 20 citing opinions
the merchant appraisers appraise, estimate, and ascertain, the actual market value or wholesale value thereof, at the period of exportation to the United States, in the principal markets of the country from which the goods were imported, and certify the value so appraised, estimated, and ascertained, to the collector; and in the absence of fraud, their decision is final and conclusive, and their appraisement in contemplation of law becomes, for the purposes of calculating and assessing the duties due to the United States, the true dutiable value of the importation
How often courts cite the case defining “dutiable value”
Court decisions citing the opinion that defined “dutiable value” — 20 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.