Allied Stores Corp. v. United States

U.S. Customs Court

Allied Stores Corp. v. United States

6 Cust. Ct. 848, 1941 Cust. Ct. LEXIS 1189

CourtUnited States Customs Court

DecidedMarch 18, 1941

DocketNo. 5174; Entry No. 780814

StatusPublished

This text of 6 Cust. Ct. 848 (Allied Stores Corp. 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.

Bluebook

Allied Stores Corp. v. United States, 6 Cust. Ct. 848, 1941 Cust. Ct. LEXIS 1189 (cusc 1941).

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Opinion

TilsoN, Judge:

This appeal has been submitted for decision upon a stipulation to the effect that the issue herein and in United States v. Nippon Dry Goods Co., Reap. Dec. 5006, is the same; that the appraised value of certain items of the merchandise, less specified additions, represents the proper export value, and that there is no higher foreign value.

On the agreed facts I find and hold the proper dutiable export value of the rayon wearing apparel and the rayon footwear covered by this appeal to be the value found by the appraiser, less any additions made by the importer by reason of the so-called Japanese consumption tax. 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 issue herein and in United States v. Nippon Dry Goods Co., Reap. Dec. 5006, is the same; that the appraised value of certain items of the merchandise, less specified additions, represents the proper export value, and that there is no higher foreign value.

On the agreed facts I find and hold the proper dutiable export value of the rayon wearing apparel and the rayon footwear covered by this appeal to be the value found by the appraiser, less any additions made by the importer by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

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Bluebook (online)

6 Cust. Ct. 848, 1941 Cust. Ct. LEXIS 1189, Counsel Stack Legal Research, https://law.counselstack.com/opinion/allied-stores-corp-v-united-states-cusc-1941.