Gimbel Bros., Inc. v. United States

U.S. Customs Court

Gimbel Bros., Inc. v. United States

6 Cust. Ct. 790, 1941 Cust. Ct. LEXIS 1135

CourtUnited States Customs Court

DecidedFebruary 10, 1941

DocketNo. 5120; Entry No. 761356, etc.

StatusPublished

This text of 6 Cust. Ct. 790 (Gimbel Bros., 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

Gimbel Bros., Inc. v. United States, 6 Cust. Ct. 790, 1941 Cust. Ct. LEXIS 1135 (cusc 1941).

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Opinion

Tilson, Judge:

The appeals listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the effect that certain items of the merchandise and the issue in this case are the same as in the case of United States v. Nippon Dry Goods Co., Reap. Dec. 5006, and that the appraised value of certain items less any additions made by the importer represents the export value of such merchandise, and that there was.no higher foreign value.

[791]*791On the agreed facts I find and hold the proper dutiable export value of the items of merchandise marked A and checked JWT on the invoices is the value found by the appraiser, less any additions made by the importer by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

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Tilson, Judge:

The appeals listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the effect that certain items of the merchandise and the issue in this case are the same as in the case of United States v. Nippon Dry Goods Co., Reap. Dec. 5006, and that the appraised value of certain items less any additions made by the importer represents the export value of such merchandise, and that there was.no higher foreign value.

[791]*791On the agreed facts I find and hold the proper dutiable export value of the items of merchandise marked A and checked JWT on the invoices is the value found by the appraiser, less any additions made by the importer by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

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Bluebook (online)

6 Cust. Ct. 790, 1941 Cust. Ct. LEXIS 1135, Counsel Stack Legal Research, https://law.counselstack.com/opinion/gimbel-bros-inc-v-united-states-cusc-1941.