Franklin Simon & Co. v. United States

U.S. Customs Court

Franklin Simon & Co. v. United States

18 Cust. Ct. 380, 1947 Cust. Ct. LEXIS 483

CourtUnited States Customs Court

DecidedFebruary 11, 1947

DocketNo. 6861; Entry No. 754222

StatusPublished

This text of 18 Cust. Ct. 380 (Franklin Simon & 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

Franklin Simon & Co. v. United States, 18 Cust. Ct. 380, 1947 Cust. Ct. LEXIS 483 (cusc 1947).

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Opinion

Tilson, Judge:

This appeal raises for determination the question of whether or not the amount of a so-called British purchase tax was properly included by the appraiser as a part of the export value of the merchandise. The appeal has been submitted for decision upon a stipulation to the effect that the issues herein are similar in all material respects to the issues involved in United States v. Pitcairn, C. A. D. 334, and the record therein has been admitted in evidencefin this case.

Accepting this stipulation as a statement of fact, and following the cited authority, I find and hold the proper dutiable export values of the merchandise to be the values found by the appraiser, less any amounts added by the importer 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:

This appeal raises for determination the question of whether or not the amount of a so-called British purchase tax was properly included by the appraiser as a part of the export value of the merchandise. The appeal has been submitted for decision upon a stipulation to the effect that the issues herein are similar in all material respects to the issues involved in United States v. Pitcairn, C. A. D. 334, and the record therein has been admitted in evidencefin this case.

Accepting this stipulation as a statement of fact, and following the cited authority, I find and hold the proper dutiable export values of the merchandise to be the values found by the appraiser, less any amounts added by the importer 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. 380, 1947 Cust. Ct. LEXIS 483, Counsel Stack Legal Research, https://law.counselstack.com/opinion/franklin-simon-co-v-united-states-cusc-1947.