Bourjois, Inc. v. United States

U.S. Customs Court

Bourjois, Inc. v. United States

19 Cust. Ct. 258, 1947 Cust. Ct. LEXIS 1319

CourtUnited States Customs Court

DecidedSeptember 29, 1947

DocketNo. 7391; Entry No. 750927, etc.

StatusPublished

Cited by1 cases

This text of 19 Cust. Ct. 258 (Bourjois, 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.

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Bourjois, Inc. v. United States, 19 Cust. Ct. 258, 1947 Cust. Ct. LEXIS 1319 (cusc 1947).

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Opinion

Mollison, Judge:

The appeals for reappraisement listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon the following stipulation of counsel for the parties hereto:

(Stipulation omitted.)

On the agreed facts I find the export value, as that value is defined in section 402 id) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the merchandise here involved, and that such values are the appraised values, less the additions made by the importers on entry because of advances by the appraiser in similar cases.

Judgment will be rendered accordingly.

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