Boote v. United States

U.S. Customs Court

Boote v. United States

20 Cust. Ct. 395, 1948 Cust. Ct. LEXIS 395

CourtUnited States Customs Court

DecidedMarch 4, 1948

DocketNo. 7560; Entry Nos. 735211; 710859

StatusPublished

This text of 20 Cust. Ct. 395 (Boote 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

Boote v. United States, 20 Cust. Ct. 395, 1948 Cust. Ct. LEXIS 395 (cusc 1948).

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Opinion

Johnson, Judge:

This proceeding has been submitted upon a stipulation wherein the parties hereto have agreed that the issues involved in these reappraisements are the same in all material respects as in the case of United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334. The record in that case was admitted as part of the record herein.

In view of the aforesaid stipulation and accepting same as a statement ot fact, and in view of the decision cited, I find and hold that the export values of the merchandise are the values found by the appraiser, less any additions on entrv by the importer by reason of advances by the appraiser in similar cases to equal the so-called British purchase tax.

Judgment will be rendered accordingly.

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Johnson, Judge:

This proceeding has been submitted upon a stipulation wherein the parties hereto have agreed that the issues involved in these reappraisements are the same in all material respects as in the case of United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334. The record in that case was admitted as part of the record herein.

In view of the aforesaid stipulation and accepting same as a statement ot fact, and in view of the decision cited, I find and hold that the export values of the merchandise are the values found by the appraiser, less any additions on entrv by the importer by reason of advances by the appraiser in similar cases to equal the so-called British purchase tax.

Judgment will be rendered accordingly.

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Bluebook (online)

20 Cust. Ct. 395, 1948 Cust. Ct. LEXIS 395, Counsel Stack Legal Research, https://law.counselstack.com/opinion/boote-v-united-states-cusc-1948.