Broadway Department Store v. United States

U.S. Customs Court

Broadway Department Store v. United States

6 Cust. Ct. 941, 1941 Cust. Ct. LEXIS 1261

CourtUnited States Customs Court

DecidedMay 8, 1941

DocketNo. 5246; Entry No. 8505, etc.

StatusPublished

This text of 6 Cust. Ct. 941 (Broadway Department Store 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

Broadway Department Store v. United States, 6 Cust. Ct. 941, 1941 Cust. Ct. LEXIS 1261 (cusc 1941).

Pincite

Opinion

Tilson, Judge:

The appeals listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the effect that as to certain items tbe issue is the same as in United States v. Nippon Dry Goods Co., Reap. Dec. 5006, that the appraised values less certain additions correctly represent the export values, and that there were no higher foreign values.

On the agreed facts I find and hold the proper dutiable export values of the rayon wearing apparel and the rayon footwear covered by said appeals to be the values found by the appraiser, less any amounts added by the importer by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

Free access — add to your briefcase to read the full text and ask questions with AI

Tilson, Judge:

The appeals listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the effect that as to certain items tbe issue is the same as in United States v. Nippon Dry Goods Co., Reap. Dec. 5006, that the appraised values less certain additions correctly represent the export values, and that there were no higher foreign values.

On the agreed facts I find and hold the proper dutiable export values of the rayon wearing apparel and the rayon footwear covered by said appeals to be the values found by the appraiser, less any amounts added by the importer by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

Cite This Page — Counsel Stack

Bluebook (online)

6 Cust. Ct. 941, 1941 Cust. Ct. LEXIS 1261, Counsel Stack Legal Research, https://law.counselstack.com/opinion/broadway-department-store-v-united-states-cusc-1941.