Como Merchandise Corp. v. United States

U.S. Customs Court

Como Merchandise Corp. v. United States

18 Cust. Ct. 250, 1946 Cust. Ct. LEXIS 1211

CourtUnited States Customs Court

DecidedDecember 27, 1946

DocketNo. 6680; Entry No. 3021

StatusPublished

This text of 18 Cust. Ct. 250 (Como Merchandise Corp. 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

Como Merchandise Corp. v. United States, 18 Cust. Ct. 250, 1946 Cust. Ct. LEXIS 1211 (cusc 1946).

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Opinion

Cole, Judge (Abstract):

This appeal for reappraisement of various items of merchandise concerns the so-called British purchase tax, described in the law of the United Kingdom entitled, “Finance (No. 2) Act 1940 3 & 4 Geo. 6 Ch. 48.”' The said tax was held not to be an item to be included in foreign value as defined' in section 402 (c) of the Tariff Act of 1930 as amended by the Customs Administrative Act of 1938 (19 U. S. C. 1940 ed. §1402 (c)). United Slates v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334.

The cited case was incorporated herein by consent of the parties who further agree on a set of facts, embodied in a written stipulation submitting the present case, showing export value, section 402 (d) of the Tariff Act of 1930 (19 U. S. C. 1940 ed. §1402 (d)), to be the proper basis for appraisement of the instant merchandise, and that such statutory values are the appraised values of the articles in question, less the 33)§ per centum advance for tax.

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Cole, Judge (Abstract):

This appeal for reappraisement of various items of merchandise concerns the so-called British purchase tax, described in the law of the United Kingdom entitled, “Finance (No. 2) Act 1940 3 & 4 Geo. 6 Ch. 48.”' The said tax was held not to be an item to be included in foreign value as defined' in section 402 (c) of the Tariff Act of 1930 as amended by the Customs Administrative Act of 1938 (19 U. S. C. 1940 ed. §1402 (c)). United Slates v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334.

The cited case was incorporated herein by consent of the parties who further agree on a set of facts, embodied in a written stipulation submitting the present case, showing export value, section 402 (d) of the Tariff Act of 1930 (19 U. S. C. 1940 ed. §1402 (d)), to be the proper basis for appraisement of the instant merchandise, and that such statutory values are the appraised values of the articles in question, less the 33)§ per centum advance for tax.

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18 Cust. Ct. 250, 1946 Cust. Ct. LEXIS 1211, Counsel Stack Legal Research, https://law.counselstack.com/opinion/como-merchandise-corp-v-united-states-cusc-1946.