entered value
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 77 U.S. 436 - Kimball v. The Collector · 1870Most cited · 13 citing opinions
the words 'entered value' have a special application, and in those cases the duty cannot be assessed upon an amount less than the entered value, which includes the value expressed in the invoice and the additions made thereto by the owner, consignee, or agent before or at the time the goods were entered at the custom-house
How often courts cite the case defining “entered value”
Court decisions citing the opinion that defined “entered value” — 13 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.