Carney v. United States

U.S. Customs Court

Carney v. United States

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

United States Customs Court·Decided October 14, 1954·No. Reap. Dec. 8346; Appraisement entry No. 20·Published

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.

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

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