Elgin National Watch Co. v. United States

U.S. Customs Court

Elgin National Watch Co. v. United States

18 Cust. Ct. 381, 1947 Cust. Ct. LEXIS 485

CourtUnited States Customs Court

DecidedFebruary 13, 1947

DocketNo. 6863; Entry No. 926, etc.

StatusPublished

This text of 18 Cust. Ct. 381 (Elgin National Watch 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

Elgin National Watch Co. v. United States, 18 Cust. Ct. 381, 1947 Cust. Ct. LEXIS 485 (cusc 1947).

Pincite

Opinion

Oliver, Presiding Judge:

The appeals for reappraisement listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon the following stipulation of counsel for the parties hereto:

(Stipulation omitted.)

On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the merchandise here involved, and that such values are the appraised values, less the additions made by the importers on entry because of advances by the appraiser in similar eases.

Judgment will be rendered accordingly.

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

Oliver, Presiding Judge:

The appeals for reappraisement listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon the following stipulation of counsel for the parties hereto:

(Stipulation omitted.)

On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the merchandise here involved, and that such values are the appraised values, less the additions made by the importers on entry because of advances by the appraiser in similar eases.

Judgment will be rendered accordingly.

Cite This Page — Counsel Stack

Bluebook (online)

18 Cust. Ct. 381, 1947 Cust. Ct. LEXIS 485, Counsel Stack Legal Research, https://law.counselstack.com/opinion/elgin-national-watch-co-v-united-states-cusc-1947.