Alfred Kohlberg, Inc. v. United States

U.S. Customs Court

Alfred Kohlberg, Inc. v. United States

10 Cust. Ct. 523, 1943 Cust. Ct. LEXIS 1310

CourtUnited States Customs Court

DecidedJanuary 29, 1943

DocketNo. 5799; Entry Nos. 47289 and 46085

StatusPublished

This text of 10 Cust. Ct. 523 (Alfred Kohlberg, Inc. 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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Alfred Kohlberg, Inc. v. United States, 10 Cust. Ct. 523, 1943 Cust. Ct. LEXIS 1310 (cusc 1943).

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Opinion

Tilson, Judge:

The two appeals listed above have been submitted for decision upon a stipulation the substance of which is that-the market value or price at or about the dates of exportation of the merchandise herein, at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of China for exportation to the United States, in the usual wholesale quantities and in the ordinary course of trade, including all costs, charges, and expenses specified in section 402 (d) of the act of 1930, is the value found by the appraiser, less any amount added under duress.

Accepting this stipulation as -a statement of fact, and on the authority of United States v. Kohlberg, C. A. D. 88, I find and hold the proper dutiable export value of the merchandise covered by said appeals to be the value found by the appraiser, less any amount added under duress. Judgment will be rendered accordingly.

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Tilson, Judge:

The two appeals listed above have been submitted for decision upon a stipulation the substance of which is that-the market value or price at or about the dates of exportation of the merchandise herein, at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of China for exportation to the United States, in the usual wholesale quantities and in the ordinary course of trade, including all costs, charges, and expenses specified in section 402 (d) of the act of 1930, is the value found by the appraiser, less any amount added under duress.

Accepting this stipulation as -a statement of fact, and on the authority of United States v. Kohlberg, C. A. D. 88, I find and hold the proper dutiable export value of the merchandise covered by said appeals to be the value found by the appraiser, less any amount added under duress. Judgment will be rendered accordingly.

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10 Cust. Ct. 523, 1943 Cust. Ct. LEXIS 1310, Counsel Stack Legal Research, https://law.counselstack.com/opinion/alfred-kohlberg-inc-v-united-states-cusc-1943.