Abercrombie v. United States

U.S. Customs Court

Abercrombie v. United States

10 Cust. Ct. 554, 1943 Cust. Ct. LEXIS 1328

CourtUnited States Customs Court

DecidedFebruary 12, 1943

DocketNo. 5817; Entry No. 727664

StatusPublished

This text of 10 Cust. Ct. 554 (Abercrombie 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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Abercrombie v. United States, 10 Cust. Ct. 554, 1943 Cust. Ct. LEXIS 1328 (cusc 1943).

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Opinion

Tilson, Judge:

This appeal has been submitted for decision upon a stipulation to the effect that the price of 14 shillings per yard, less [555]*5558 per centum discount, plus packing, represents the price at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of England, and that there was no higher export value.

Accepting this stipulation as a statement of fact, I find and hold the proper dutiable foreign value of the merchandise covered by this appeal to be 14 shillings per yard, less 3 per centum discount, plus packing. Judgment will be rendered accordingly.

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Tilson, Judge:

This appeal has been submitted for decision upon a stipulation to the effect that the price of 14 shillings per yard, less [555]*5558 per centum discount, plus packing, represents the price at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of England, and that there was no higher export value.

Accepting this stipulation as a statement of fact, I find and hold the proper dutiable foreign value of the merchandise covered by this appeal to be 14 shillings per yard, less 3 per centum discount, plus packing. Judgment will be rendered accordingly.

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Bluebook (online)

10 Cust. Ct. 554, 1943 Cust. Ct. LEXIS 1328, Counsel Stack Legal Research, https://law.counselstack.com/opinion/abercrombie-v-united-states-cusc-1943.