Bonwit Teller, Inc. v. United States

U.S. Customs Court

Bonwit Teller, Inc. v. United States

18 Cust. Ct. 223, 1946 Cust. Ct. LEXIS 1162

CourtUnited States Customs Court

DecidedDecember 17, 1946

DocketNo. 6631; Entry No. 727770

StatusPublished

This text of 18 Cust. Ct. 223 (Bonwit Teller, 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

Bonwit Teller, Inc. v. United States, 18 Cust. Ct. 223, 1946 Cust. Ct. LEXIS 1162 (cusc 1946).

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Opinion

Tilson, Judge:

This appeal was filed by the importer to test the validity of the action of the appraiser in including as a part of the dutiable value of the merchandise the amount of the so-called British purchase tax. In submitting the case for decision counsel for the respective parties have agreed that the issues herein are similar in all material respects to the issues involved in United States v. Pitcairn, C. A. D. 334, and the record therein has been admitted in evidence in this case.

[224]*224Accepting 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 this appeal to be the values found by the appraiser, less any additions made by the importer 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:

This appeal was filed by the importer to test the validity of the action of the appraiser in including as a part of the dutiable value of the merchandise the amount of the so-called British purchase tax. In submitting the case for decision counsel for the respective parties have agreed that the issues herein are similar in all material respects to the issues involved in United States v. Pitcairn, C. A. D. 334, and the record therein has been admitted in evidence in this case.

[224]*224Accepting 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 this appeal to be the values found by the appraiser, less any additions made by the importer 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. 223, 1946 Cust. Ct. LEXIS 1162, Counsel Stack Legal Research, https://law.counselstack.com/opinion/bonwit-teller-inc-v-united-states-cusc-1946.