Black Knight China, Inc. v. United States

U.S. Customs Court

Black Knight China, Inc. v. United States

5 Cust. Ct. 463, 1940 Cust. Ct. LEXIS 3173

CourtUnited States Customs Court

DecidedJune 24, 1940

DocketNo. 4947; Entry No. 771983

StatusPublished

This text of 5 Cust. Ct. 463 (Black Knight China, Inc. 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

Black Knight China, Inc. v. United States, 5 Cust. Ct. 463, 1940 Cust. Ct. LEXIS 3173 (cusc 1940).

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Opinion

Keefe, Judge:

These reappraisements listed in schedule A, hereto attached and made a part hereof, involve certain German glassware upon which the importer added to the invoice prices upon entry to meet advances by the appraiser in the test cases, reappraisements 112210-A, etc., decided on review by the Second Division of this court on October 23, 1939, see Reap. Dec. 4662, wherein it was held that the export value of the merchandise was represented by the unit invoice prices, plus cases and packing as invoiced.

At the trial of these cases the record in reappraisement 112210-A was offered and admitted in evidence without objection by the Government.

Following the decision cited, we hold that the export value of the German glassware in question is unit invoice prices, plus cases and packing as invoiced.

Judgment will therefore be entered in favor of the plaintiff.

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Keefe, Judge:

These reappraisements listed in schedule A, hereto attached and made a part hereof, involve certain German glassware upon which the importer added to the invoice prices upon entry to meet advances by the appraiser in the test cases, reappraisements 112210-A, etc., decided on review by the Second Division of this court on October 23, 1939, see Reap. Dec. 4662, wherein it was held that the export value of the merchandise was represented by the unit invoice prices, plus cases and packing as invoiced.

At the trial of these cases the record in reappraisement 112210-A was offered and admitted in evidence without objection by the Government.

Following the decision cited, we hold that the export value of the German glassware in question is unit invoice prices, plus cases and packing as invoiced.

Judgment will therefore be entered in favor of the plaintiff.

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Bluebook (online)

5 Cust. Ct. 463, 1940 Cust. Ct. LEXIS 3173, Counsel Stack Legal Research, https://law.counselstack.com/opinion/black-knight-china-inc-v-united-states-cusc-1940.