Asbach v. United States

U.S. Customs Court

Asbach v. United States

19 Cust. Ct. 219, 1947 Cust. Ct. LEXIS 1267

United States Customs Court·Decided July 16, 1947·No. No. 7338; Entry No. Bag. Dec. 908612·Published

Opinion

Oliyee, Presiding Judge:

This appeal for reappraisement involves the dutiable value of a gold bracelet imported by the plaintiff, a passenger arriving on the S. S. Marine Perch on February 11, 1947.

The article in question was entered on a baggage declaration and appraised at a valuation of $2,000, which amount was higher than its declared value.

Upon the trial it was agreed between counsel for the respective parties that the value of this bracelet was only $750.

I therefore find the correct dutiable value of the bracelet in issue to be $750.

Judgment will be rendered accordingly.

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Oliyee, Presiding Judge:

This appeal for reappraisement involves the dutiable value of a gold bracelet imported by the plaintiff, a passenger arriving on the S. S. Marine Perch on February 11, 1947.

The article in question was entered on a baggage declaration and appraised at a valuation of $2,000, which amount was higher than its declared value.

Upon the trial it was agreed between counsel for the respective parties that the value of this bracelet was only $750.

I therefore find the correct dutiable value of the bracelet in issue to be $750.

Judgment will be rendered accordingly.

Asbach v. United States, 19 Cust. Ct. 219, 1947 Cust. Ct. LEXIS 1267 (cusc 1947).

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