Booth v. United States

U.S. Customs Court

Booth v. United States

21 Cust. Ct. 304

CourtUnited States Customs Court

DecidedSeptember 29, 1948

DocketNo. 7620; Entry Nos. 733291; 728221; 714374

StatusPublished

This text of 21 Cust. Ct. 304 (Booth 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

Booth v. United States, 21 Cust. Ct. 304 (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 the reappraise-ments listed in schedule “A,” hereto attached and made a part hereof, are the same in all material repects 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 the same as a statement of 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 entry by the importers 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 the reappraise-ments listed in schedule “A,” hereto attached and made a part hereof, are the same in all material repects 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 the same as a statement of 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 entry by the importers 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)

21 Cust. Ct. 304, Counsel Stack Legal Research, https://law.counselstack.com/opinion/booth-v-united-states-cusc-1948.