Davidow, Inc. v. United States

U.S. Customs Court

Davidow, Inc. v. United States

18 Cust. Ct. 493, 1947 Cust. Ct. LEXIS 692

CourtUnited States Customs Court

DecidedMarch 24, 1947

DocketNo. 7070; Entry Nos. 739558; 1234

StatusPublished

This text of 18 Cust. Ct. 493 (Davidow, 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

Davidow, Inc. v. United States, 18 Cust. Ct. 493, 1947 Cust. Ct. LEXIS 692 (cusc 1947).

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Opinion

Tilson, Judge:

The two appeals listed in schedule A, hereto attached and made a part hereof, present for my determination the question of whether or not the amount of 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 held that the amount of said tax should not be included as a part of the dutiable values. Counsel have submitted these appeals upon an agreed statement of fact to the effect that the issues herein are similar in all material respects to the issues in Pitcairn, supra, and the record in that case has been admitted in evidence herein.

Upon the established facts and the law applicable, 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 two appeals listed in schedule A, hereto attached and made a part hereof, present for my determination the question of whether or not the amount of 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 held that the amount of said tax should not be included as a part of the dutiable values. Counsel have submitted these appeals upon an agreed statement of fact to the effect that the issues herein are similar in all material respects to the issues in Pitcairn, supra, and the record in that case has been admitted in evidence herein.

Upon the established facts and the law applicable, 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. 493, 1947 Cust. Ct. LEXIS 692, Counsel Stack Legal Research, https://law.counselstack.com/opinion/davidow-inc-v-united-states-cusc-1947.