C.F.R.
»
Title 19
» CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY › PART 162—INSPECTION, SEARCH, AND SEIZURE › Subpart E—Treatment of Seized Merchandise
(a) Property under seizure and subject to forfeiture. Seized property shall be appraised as required by section 606, Tariff Act of 1930, as amended (19 U.S.C. 1606). The term “domestic value” as used therein shall mean the price at which such or similar property is freely offered for sale at the time and place of appraisement, in the same quantity or quantities as seized, and in the ordinary course of trade. If there is no market for the seized property at the place of appraisement, such value in the principal market nearest to the place of appraisement shall be reported.
(b) Property not under seizure. The basis for a claim for forfeiture value or for an assessment of a penalty relating to the forfeiture value of property not under seizure is the domestic value as defined in paragraph (a) of this section, except that the value shall be fixed as of the date of the violation. In the case of entered merchandise, the date of the violation shall be the date of the entry, or the date of the filing of the document, or the commission of the act forming the basis of the claim, whichever is later.
[T.D. 72-211, 37 FR 16488, Aug. 15, 1972, as amended by T.D. 79-160, 44 FR 31957, June 4, 1979; T.D. 85-123, 50 FR 29956, July 23, 1985]
Notes of Decisions
United States v. Deladiep, Inc., 2017 CIT 108 (Ct. Intl. Trade 2017).
· cites it 2× “” 19 C.F.R. § 162.43 (a). Although the regulatory definition relates to the appraisement of seized property, Customs applied this definition to' its' calculation of domestic value for purposes of calculating the potential penalty for Defendants’ violations of 19 U.”
United States v. Country Flavor Corp., 825 F. Supp. 2d 1296 (Ct. Intl. Trade 2012).
“, 36 CIT at -, 2012 WL 286857 *4-5 (inferring from the Government's representations that "Customs construes 19 C.F.R. § 162.43 [governing appraisal of property that has been seized] to apply to an appraisal to determine domestic value for purposes of penalty assessment under 19…”
Thomas Taylor v. United States, 550 F.2d 983 (4th Cir. 1977).
“See also 19 C.F.R. 162.43 (1975) (does not require on face use of retail or wholesale price).”
United States v. Country Flavor Corp., 2012 CIT 65 (Ct. Intl. Trade 2012).
“2, 2006 WL 228885 (2006) (discussing defi *1356 nition of "domestic value,” and citing 19 C.F.R. § 162.43 (a)). 12 . As the Government observes in its Renewed Motion, "Country Flavor has done nothing meriting the Court's exercise of its discretion to impose a reduced penalty.”
United States v. Callanish, Ltd., 2012 CIT 15 (Ct. Intl. Trade 2012).
· cites it 6× “§ 1606 ; 19 C.F.R. § 162.43 (a). The appraisal worksheet signed by the relevant Customs officer is included in the Appendix at A159-164.”
United States v. Sterling Footwear, Inc., 2017 CIT 141 (Ct. Intl. Trade 2017).
· cites it 3× “According to Plaintiff, domestic value is calculated pursuant to regulation, 19 C.F.R. § 162.43 , and equals the sum of entered value, lost revenue, duty paid, and taxes and fees, multiplied by 20%, which is the profit value applicable to footwear.”
United States v. Callanish Ltd., 2013 CIT 43 (Ct. Intl. Trade 2013).
· cites it 2× “43(a) of the Customs regulations ( 19 C.F.R. § 162.43 (a) (2011)). Callanish II, 36 CIT at __, Slip Op.”
United States v. Quintin, 7 Ct. Int'l Trade 153 (Ct. Intl. Trade 1984).
“19 CFR 162.43 defines “domestic value" as being the “price at which such or similar merchandise is offered for sale at the time and place of appraisement * * Freight, profit and duty are therefore included.”
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