Bergdorf Goodman Co. v. United States

U.S. Customs Court

Bergdorf Goodman Co. v. United States

18 Cust. Ct. 264, 1947 Cust. Ct. LEXIS 321

CourtUnited States Customs Court

DecidedJanuary 3, 1947

DocketNo. 6699; Entry No. 766139, etc.

StatusPublished

This text of 18 Cust. Ct. 264 (Bergdorf Goodman 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

Bergdorf Goodman Co. v. United States, 18 Cust. Ct. 264, 1947 Cust. Ct. LEXIS 321 (cusc 1947).

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Opinion

Tilson, Judge:

Counsel for the respective parties have agreed in writing that in the appeals listed in schedule A, hereto attached and made a part hereof, the issues are similar in all material respects to the issues in United States v. Pitcairn, C. A. D. 334, and the record therein has been admitted in evidence in this case.

Accepting this stipulation as a statement of fact, and following the cited authority, I find and hold the proper dutiable export values of the merchandise covered by these appeals to be the values found by the appraiser, less any amounts added by the importers on entry to meet advances made by the appraiser in similar cases then pending on appeal. Judgment will be rendered accordingly.

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Tilson, Judge:

Counsel for the respective parties have agreed in writing that in the appeals listed in schedule A, hereto attached and made a part hereof, the issues are similar in all material respects to the issues in United States v. Pitcairn, C. A. D. 334, and the record therein has been admitted in evidence in this case.

Accepting this stipulation as a statement of fact, and following the cited authority, I find and hold the proper dutiable export values of the merchandise covered by these appeals to be the values found by the appraiser, less any amounts added by the importers on entry to meet advances made by the appraiser in similar cases then pending on appeal. Judgment will be rendered accordingly.

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Bluebook (online)

18 Cust. Ct. 264, 1947 Cust. Ct. LEXIS 321, Counsel Stack Legal Research, https://law.counselstack.com/opinion/bergdorf-goodman-co-v-united-states-cusc-1947.