American Merchandise Co. v. United States

U.S. Customs Court

American Merchandise Co. v. United States

6 Cust. Ct. 842, 1941 Cust. Ct. LEXIS 1183

CourtUnited States Customs Court

DecidedMarch 14, 1941

DocketNo. 5168; Entry Nos. 61598, etc.

StatusPublished

This text of 6 Cust. Ct. 842 (American Merchandise 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.

Bluebook

American Merchandise Co. v. United States, 6 Cust. Ct. 842, 1941 Cust. Ct. LEXIS 1183 (cusc 1941).

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Opinion

Tilson, Judge:

The appeals listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the effect that the issue herein and in United States v. [843]*843Nippon Dry Goods Co., Reap. Dec. 5006, is the same; that the proper export value of certain items is represented by the appraised value, less any additions made by the importer by reason of the so-called Japanese consumption tax, 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 on the invoices 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 appeals listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the effect that the issue herein and in United States v. [843]*843Nippon Dry Goods Co., Reap. Dec. 5006, is the same; that the proper export value of certain items is represented by the appraised value, less any additions made by the importer by reason of the so-called Japanese consumption tax, 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 on the invoices 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)

6 Cust. Ct. 842, 1941 Cust. Ct. LEXIS 1183, Counsel Stack Legal Research, https://law.counselstack.com/opinion/american-merchandise-co-v-united-states-cusc-1941.