Asbach v. United States

U.S. Customs Court

Asbach v. United States

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

CourtUnited States Customs Court

DecidedJuly 16, 1947

DocketNo. 7338; Entry No. Bag. Dec. 908612

StatusPublished

This text of 19 Cust. Ct. 219 (Asbach 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

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

Pincite

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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