Charles Happel, Inc. v. United States

U.S. Customs Court

Charles Happel, Inc. v. United States

22 Cust. Ct. 437, 1949 Cust. Ct. LEXIS 1805

CourtUnited States Customs Court

DecidedMarch 31, 1949

DocketNo. 7692; Entry No. 768496

StatusPublished

This text of 22 Cust. Ct. 437 (Charles Happel, Inc. 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

Charles Happel, Inc. v. United States, 22 Cust. Ct. 437, 1949 Cust. Ct. LEXIS 1805 (cusc 1949).

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Opinion

Johnson, Judge:

This proceeding has been submitted upon a stipulation wherein the parties hereto have agreed that the issues involved in this reappraisement are the same in all material respects-as in the case of United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334. The record in that case was admitted as part of the record herein.

In view of the aforesaid stipulation and accepting same as a statement of fact, and in view of the decision cited, I find and hold that the export value of the [438]*438merchandise is the value found by the appraiser, less any additions on entry by the importer by reason of advances by the appraiser in similar cases to equal the so-called British purchase tax.

Judgment will be rendered accordingly.

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Johnson, Judge:

This proceeding has been submitted upon a stipulation wherein the parties hereto have agreed that the issues involved in this reappraisement are the same in all material respects-as in the case of United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334. The record in that case was admitted as part of the record herein.

In view of the aforesaid stipulation and accepting same as a statement of fact, and in view of the decision cited, I find and hold that the export value of the [438]*438merchandise is the value found by the appraiser, less any additions on entry by the importer by reason of advances by the appraiser in similar cases to equal the so-called British purchase tax.

Judgment will be rendered accordingly.

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Bluebook (online)

22 Cust. Ct. 437, 1949 Cust. Ct. LEXIS 1805, Counsel Stack Legal Research, https://law.counselstack.com/opinion/charles-happel-inc-v-united-states-cusc-1949.