Budd, Ltd. v. United States

U.S. Customs Court

Budd, Ltd. v. United States

10 Cust. Ct. 533, 1943 Cust. Ct. LEXIS 1317

CourtUnited States Customs Court

DecidedFebruary 3, 1943

DocketNo. 5806; Entry No. 2869

StatusPublished

This text of 10 Cust. Ct. 533 (Budd, Ltd. 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

Budd, Ltd. v. United States, 10 Cust. Ct. 533, 1943 Cust. Ct. LEXIS 1317 (cusc 1943).

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Opinion

Tilson, Judge:

This appeal has been submitted for decision upon a stipulation to the effect that the market value or price at or about the date of exportation of certain items of the merchandise here involved, at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of England for home consumption, in usual wholesale quantities and in the ordinary course of trade, including all costs, charges, and expenses specified in section 402 (c) of the act of 1930, is the appraised value, less any amount added under duress, and that there was no higher export value for said merchandise.

Accepting this stipulation as a statement of fact, I find the proper dutiable foreign value of the merchandise described on the invoice as “tie silk” to be the value found by the appraiser, less any amount added under duress. Judgment will be rendered accordingly.

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Tilson, Judge:

This appeal has been submitted for decision upon a stipulation to the effect that the market value or price at or about the date of exportation of certain items of the merchandise here involved, at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of England for home consumption, in usual wholesale quantities and in the ordinary course of trade, including all costs, charges, and expenses specified in section 402 (c) of the act of 1930, is the appraised value, less any amount added under duress, and that there was no higher export value for said merchandise.

Accepting this stipulation as a statement of fact, I find the proper dutiable foreign value of the merchandise described on the invoice as “tie silk” to be the value found by the appraiser, less any amount added under duress. Judgment will be rendered accordingly.

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Bluebook (online)

10 Cust. Ct. 533, 1943 Cust. Ct. LEXIS 1317, Counsel Stack Legal Research, https://law.counselstack.com/opinion/budd-ltd-v-united-states-cusc-1943.