Albrecht Import Co. v. United States

U.S. Customs Court

Albrecht Import Co. v. United States

8 Cust. Ct. 640, 1942 Cust. Ct. LEXIS 680

CourtUnited States Customs Court

DecidedMarch 12, 1942

DocketNo. 5596; Entry No. 840021, etc.

StatusPublished

This text of 8 Cust. Ct. 640 (Albrecht Import 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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Albrecht Import Co. v. United States, 8 Cust. Ct. 640, 1942 Cust. Ct. LEXIS 680 (cusc 1942).

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Opinion

Tilson, Judge:

The three appeals listed above have been submitted for decision upon a stipulation to the effect that the. issue herein is the same as the issue in United States v. Nippon Dry Goods Co., Reap. Dec. 5006, and that the appraised value of the rayon articles covered by these appeals, less any additions made by the importer by reason of the so-called Japanese consumption tax, represents the export value of such merchandise, and that there were no higher foreign values therefor at or about the dates of exportation.

On the agreed facts and the cited authority, I find and hold the proper dutiable export value of the rayon articles covered by said appeals to be the value found by the appraiser, less any amount added By the importer by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

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Tilson, Judge:

The three appeals listed above have been submitted for decision upon a stipulation to the effect that the. issue herein is the same as the issue in United States v. Nippon Dry Goods Co., Reap. Dec. 5006, and that the appraised value of the rayon articles covered by these appeals, less any additions made by the importer by reason of the so-called Japanese consumption tax, represents the export value of such merchandise, and that there were no higher foreign values therefor at or about the dates of exportation.

On the agreed facts and the cited authority, I find and hold the proper dutiable export value of the rayon articles covered by said appeals to be the value found by the appraiser, less any amount added By the importer by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

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Bluebook (online)

8 Cust. Ct. 640, 1942 Cust. Ct. LEXIS 680, Counsel Stack Legal Research, https://law.counselstack.com/opinion/albrecht-import-co-v-united-states-cusc-1942.