Celanese Corp. of America v. United States

U.S. Customs Court

Celanese Corp. of America v. United States

18 Cust. Ct. 469, 1947 Cust. Ct. LEXIS 645

CourtUnited States Customs Court

DecidedMarch 14, 1947

DocketNo. 7023; Entry No. 727660, etc.

StatusPublished

This text of 18 Cust. Ct. 469 (Celanese Corp. of America 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

Celanese Corp. of America v. United States, 18 Cust. Ct. 469, 1947 Cust. Ct. LEXIS 645 (cusc 1947).

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Opinion

Tilson, Judge:

The question involved in the appeals listed in schedule A, hereto attached and made a part-hereof, is whether or not the amount of a so-called British purchase tax should be included as a part of the dutiable value of the merchandise.

The record establishes that the issues herein are similar in all material respects to the issues involved in United States v. Pitcairn, C. A. D. 334, and the record in that case has been admitted in evidence in this case.

Upon the established facts and the law applicable thereto, I find and hold the proper dutiable export values of the merchandise covered by these appeals to be the values found by the appraiser, less any amounts added by the importers on entry to meet advances made by the appraiser in similar cases then pending on appeal.

Judgment will be rendered accordingly.

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Tilson, Judge:

The question involved in the appeals listed in schedule A, hereto attached and made a part-hereof, is whether or not the amount of a so-called British purchase tax should be included as a part of the dutiable value of the merchandise.

The record establishes that the issues herein are similar in all material respects to the issues involved in United States v. Pitcairn, C. A. D. 334, and the record in that case has been admitted in evidence in this case.

Upon the established facts and the law applicable thereto, I find and hold the proper dutiable export values of the merchandise covered by these appeals to be the values found by the appraiser, less any amounts added by the importers on entry to meet advances made by the appraiser in similar cases then pending on appeal.

Judgment will be rendered accordingly.

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Bluebook (online)

18 Cust. Ct. 469, 1947 Cust. Ct. LEXIS 645, Counsel Stack Legal Research, https://law.counselstack.com/opinion/celanese-corp-of-america-v-united-states-cusc-1947.