Filjay Imports v. United States

U.S. Customs Court

Filjay Imports v. United States

38 Cust. Ct. 651

CourtUnited States Customs Court

DecidedMay 10, 1957

DocketReap. Dec. 8797; Entry Nos. 780390; 801399

StatusPublished

This text of 38 Cust. Ct. 651 (Filjay Imports 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

Filjay Imports v. United States, 38 Cust. Ct. 651 (cusc 1957).

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Opinion

Oliver, Chief Judge:

These two appeals for reappraisement relate to various items of merchandise exported from Kobe, Japan, and entered at the port of New York, N. Y.

The cases have been submitted for decision on an agreed set of facts which establish that export value, as defined in section 402 (d) of the Tariff Act of 1930, is the proper basis for appraisement for the merchandise in question and that such statutory value for each of the items is the entered value, “less the additions made to meet the advances covering the f. o. b. charges for insurance premium, storage, hauling and lighterage, etc.,” and I so hold.

Judgment will be rendered accordingly.

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Oliver, Chief Judge:

These two appeals for reappraisement relate to various items of merchandise exported from Kobe, Japan, and entered at the port of New York, N. Y.

The cases have been submitted for decision on an agreed set of facts which establish that export value, as defined in section 402 (d) of the Tariff Act of 1930, is the proper basis for appraisement for the merchandise in question and that such statutory value for each of the items is the entered value, “less the additions made to meet the advances covering the f. o. b. charges for insurance premium, storage, hauling and lighterage, etc.,” and I so hold.

Judgment will be rendered accordingly.

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Bluebook (online)

38 Cust. Ct. 651, Counsel Stack Legal Research, https://law.counselstack.com/opinion/filjay-imports-v-united-states-cusc-1957.