A. J. Bracher Co. v. United States

U.S. Customs Court

A. J. Bracher Co. v. United States

7 Cust. Ct. 566, 1941 Cust. Ct. LEXIS 2155

CourtUnited States Customs Court

DecidedOctober 23, 1941

DocketNo. 5480; Entry No. 838759, etc.

StatusPublished

This text of 7 Cust. Ct. 566 (A. J. Bracher Co. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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A. J. Bracher Co. v. United States, 7 Cust. Ct. 566, 1941 Cust. Ct. LEXIS 2155 (cusc 1941).

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Opinion

Tilson, Judge:

The appeals to reappraisement listed in schedule A, hereto attached and made a part hereof, involve the proper dutiable .value of certain rayon parasols imported from Japan. They have been submitted for decision upon a stipulation to the effect that the rayon parasols are of the same character and description as those covered by United States v. Nippon Dry Goods Co., Reap. Dec. 5006; that the appraised values of the said parasols, less any additions made by the importers by réason of the so-called Japanese consumption tax, represent the export values under the above decision, and that there were no higher foreign values at or about the dates of exportation.

On the agreed facts I find and hold the proper dutiable export values of the rayon parasols covered by said appeals to be the values found by the appraiser less any amounts added by the importers by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

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Tilson, Judge:

The appeals to reappraisement listed in schedule A, hereto attached and made a part hereof, involve the proper dutiable .value of certain rayon parasols imported from Japan. They have been submitted for decision upon a stipulation to the effect that the rayon parasols are of the same character and description as those covered by United States v. Nippon Dry Goods Co., Reap. Dec. 5006; that the appraised values of the said parasols, less any additions made by the importers by réason of the so-called Japanese consumption tax, represent the export values under the above decision, and that there were no higher foreign values at or about the dates of exportation.

On the agreed facts I find and hold the proper dutiable export values of the rayon parasols covered by said appeals to be the values found by the appraiser less any amounts added by the importers by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

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7 Cust. Ct. 566, 1941 Cust. Ct. LEXIS 2155, Counsel Stack Legal Research, https://law.counselstack.com/opinion/a-j-bracher-co-v-united-states-cusc-1941.