Byrnes v. United States

U.S. Customs Court

Byrnes v. United States

17 Cust. Ct. 399, 1946 Cust. Ct. LEXIS 993

CourtUnited States Customs Court

DecidedNovember 1, 1946

DocketNo. 6487; Entry No. 2808

StatusPublished

This text of 17 Cust. Ct. 399 (Byrnes 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

Byrnes v. United States, 17 Cust. Ct. 399, 1946 Cust. Ct. LEXIS 993 (cusc 1946).

Pincite

Opinion

Keefe, Judge:

This appeal for a reappraisement involves the export value •of certain hula costumes imported from Papeete, Tahiti. These costumes were invoiced at U. S. $1.20 per set and entered and appraised at U. S. $2 per set.

At the trial it was established without contradiction that the export value ■of the merchandise was $1.20 per set rather than $2 per set, and that the foreign value thereof was no higher.

In view of the uncontradicted evidence I therefore find that the export value •of the merchandise herein at the time of shipment of the merchandise from Papeete, Tahiti, was $1.20 per set. Judgment will therefore be entered accordingly.

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

Keefe, Judge:

This appeal for a reappraisement involves the export value •of certain hula costumes imported from Papeete, Tahiti. These costumes were invoiced at U. S. $1.20 per set and entered and appraised at U. S. $2 per set.

At the trial it was established without contradiction that the export value ■of the merchandise was $1.20 per set rather than $2 per set, and that the foreign value thereof was no higher.

In view of the uncontradicted evidence I therefore find that the export value •of the merchandise herein at the time of shipment of the merchandise from Papeete, Tahiti, was $1.20 per set. Judgment will therefore be entered accordingly.

Cite This Page — Counsel Stack

Bluebook (online)

17 Cust. Ct. 399, 1946 Cust. Ct. LEXIS 993, Counsel Stack Legal Research, https://law.counselstack.com/opinion/byrnes-v-united-states-cusc-1946.