Carney v. United States

U.S. Customs Court

Carney v. United States

33 Cust. Ct. 531, 1954 Cust. Ct. LEXIS 1081

CourtUnited States Customs Court

DecidedOctober 14, 1954

DocketReap. Dec. 8346; Appraisement entry No. 20

StatusPublished

This text of 33 Cust. Ct. 531 (Carney 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

Carney v. United States, 33 Cust. Ct. 531, 1954 Cust. Ct. LEXIS 1081 (cusc 1954).

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Opinion

Ford, Judge:

This appeal involves the proper dutiable value of one Zephyr automobile which was appraised at the port of Los Angeles, Calif., at a value of $1,400. The record indicates that this automobile had been driven a distance of approximately 7,000 miles when imported and that the original purchase price was $1,514.80. The record also indicates an admission on the part of Government officials that the value at which this automobile was appraised was too high by at least $200.

Based upon the rather meager record before me, I find the proper dutiable value of the involved automobile to be $1,200. Judgment will be rendered accordingly.

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Ford, Judge:

This appeal involves the proper dutiable value of one Zephyr automobile which was appraised at the port of Los Angeles, Calif., at a value of $1,400. The record indicates that this automobile had been driven a distance of approximately 7,000 miles when imported and that the original purchase price was $1,514.80. The record also indicates an admission on the part of Government officials that the value at which this automobile was appraised was too high by at least $200.

Based upon the rather meager record before me, I find the proper dutiable value of the involved automobile to be $1,200. Judgment will be rendered accordingly.

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Bluebook (online)

33 Cust. Ct. 531, 1954 Cust. Ct. LEXIS 1081, Counsel Stack Legal Research, https://law.counselstack.com/opinion/carney-v-united-states-cusc-1954.