Chas. H. Asche & Co. v. United States

U.S. Customs Court

Chas. H. Asche & Co. v. United States

18 Cust. Ct. 320, 1947 Cust. Ct. LEXIS 401

CourtUnited States Customs Court

DecidedJanuary 21, 1947

DocketNo. 6779; Entry No. 769670

StatusPublished

This text of 18 Cust. Ct. 320 (Chas. H. Asche & Co. 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

Chas. H. Asche & Co. v. United States, 18 Cust. Ct. 320, 1947 Cust. Ct. LEXIS 401 (cusc 1947).

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Opinion

Tilson, Judge:

This appeal involves the question of whether or not a so-called British purchase tax should be included as a part of the dutiable values of the merchandise. In United States v. Pitcairn, C. A. D. 334, our appellate court, in affirming a decision of this court, held that this so-called tax should not be included as a part of the dutiable values.

In submitting this appeal for decision, counsel for the parties have agreed that the issues involved herein are similar in all material respects to the issues involved in United States v. Pitcairn, supra, and the record in that case has been admitted in evidence in this case.

[321]*321Upon the agreed facts and the law applicable thereto, I find and hold the proper dutiable export values of the merchandise covered by this appeal to be the values found by the appraiser, less any additions made by the importer 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:

This appeal involves the question of whether or not a so-called British purchase tax should be included as a part of the dutiable values of the merchandise. In United States v. Pitcairn, C. A. D. 334, our appellate court, in affirming a decision of this court, held that this so-called tax should not be included as a part of the dutiable values.

In submitting this appeal for decision, counsel for the parties have agreed that the issues involved herein are similar in all material respects to the issues involved in United States v. Pitcairn, supra, and the record in that case has been admitted in evidence in this case.

[321]*321Upon the agreed facts and the law applicable thereto, I find and hold the proper dutiable export values of the merchandise covered by this appeal to be the values found by the appraiser, less any additions made by the importer 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. 320, 1947 Cust. Ct. LEXIS 401, Counsel Stack Legal Research, https://law.counselstack.com/opinion/chas-h-asche-co-v-united-states-cusc-1947.