Dudley G. Eldridge, Inc. v. United States

U.S. Customs Court

Dudley G. Eldridge, Inc. v. United States

18 Cust. Ct. 457, 1947 Cust. Ct. LEXIS 621

CourtUnited States Customs Court

DecidedMarch 12, 1947

DocketNo. 6999; Entry No. 729101

StatusPublished

This text of 18 Cust. Ct. 457 (Dudley G. Eldridge, 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

Dudley G. Eldridge, Inc. v. United States, 18 Cust. Ct. 457, 1947 Cust. Ct. LEXIS 621 (cusc 1947).

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Opinion

Tilson, Judge:

This appeal involved the question of whether or not there should be included as a part of the dutiable values of the merchandise the amount of the so-called British purchase tax. The identical question was involved in United-States v. Pitcairn, C. A. D. 334, wherein it was held that the appraiser erroneously included the said British purchase tax as a part of the dutiable values.

This appeal has been submitted upon a stipulation wherein counsel have agreed that the issues herein are similar in all material respects to the issues involved in the Pitcairn case, supra, and the record in that case has been admitted in evidence herein.

Upon the facts and the law 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 amount added under duress. Judgment will be rendered accordingly.

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Tilson, Judge:

This appeal involved the question of whether or not there should be included as a part of the dutiable values of the merchandise the amount of the so-called British purchase tax. The identical question was involved in United-States v. Pitcairn, C. A. D. 334, wherein it was held that the appraiser erroneously included the said British purchase tax as a part of the dutiable values.

This appeal has been submitted upon a stipulation wherein counsel have agreed that the issues herein are similar in all material respects to the issues involved in the Pitcairn case, supra, and the record in that case has been admitted in evidence herein.

Upon the facts and the law 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 amount added under duress. Judgment will be rendered accordingly.

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Bluebook (online)

18 Cust. Ct. 457, 1947 Cust. Ct. LEXIS 621, Counsel Stack Legal Research, https://law.counselstack.com/opinion/dudley-g-eldridge-inc-v-united-states-cusc-1947.