Elden Import Co. v. United States

U.S. Customs Court

Elden Import Co. v. United States

19 Cust. Ct. 273, 1947 Cust. Ct. LEXIS 1335

CourtUnited States Customs Court

DecidedOctober 15, 1947

DocketNo. 7407; Entry No. 701324

StatusPublished

This text of 19 Cust. Ct. 273 (Elden Import 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

Elden Import Co. v. United States, 19 Cust. Ct. 273, 1947 Cust. Ct. LEXIS 1335 (cusc 1947).

Pincite

Opinion

Tilson, Judge:

In submitting this appeal, counsel for the respective parties have agreed that the issues herein are the same in all material respects as those involved in United States v. Pitcairn, C. A. D. 334, and the record therein has been admitted in evidence in this case.

[274]*274Upon the facts of record and following the cited authority 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 amounts added to cover the so-called British purchase tax. Judgment will be rendered accordingly.

Free access — add to your briefcase to read the full text and ask questions with AI

Tilson, Judge:

In submitting this appeal, counsel for the respective parties have agreed that the issues herein are the same in all material respects as those involved in United States v. Pitcairn, C. A. D. 334, and the record therein has been admitted in evidence in this case.

[274]*274Upon the facts of record and following the cited authority 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 amounts added to cover the so-called British purchase tax. Judgment will be rendered accordingly.

Cite This Page — Counsel Stack

Bluebook (online)

19 Cust. Ct. 273, 1947 Cust. Ct. LEXIS 1335, Counsel Stack Legal Research, https://law.counselstack.com/opinion/elden-import-co-v-united-states-cusc-1947.