Globe Shipping Co. v. United States

U.S. Customs Court

Globe Shipping Co. v. United States

6 Cust. Ct. 800, 1941 Cust. Ct. LEXIS 1143

CourtUnited States Customs Court

DecidedFebruary 20, 1941

DocketNo. 5128; Entry No. 772110

StatusPublished

This text of 6 Cust. Ct. 800 (Globe Shipping 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

Globe Shipping Co. v. United States, 6 Cust. Ct. 800, 1941 Cust. Ct. LEXIS 1143 (cusc 1941).

Pincite

Opinion

Tilson, Judge:

This appeal has been submitted for decision upon a stipulation to the effect that certain items of the merchandise are the same in all material respects as the merchandise in United States v. Nippon Dry Goods Co., Reap. Dec. 5006, that the issue in the two cases is the same, and that the appraised value less any amount added [801]*801by reason, of the so-called Japanese consumption tax represents the proper dutiable export value of the merchandise.

On 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 to be the value found by the appraiser, less any amount added by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

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Tilson, Judge:

This appeal has been submitted for decision upon a stipulation to the effect that certain items of the merchandise are the same in all material respects as the merchandise in United States v. Nippon Dry Goods Co., Reap. Dec. 5006, that the issue in the two cases is the same, and that the appraised value less any amount added [801]*801by reason, of the so-called Japanese consumption tax represents the proper dutiable export value of the merchandise.

On 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 to be the value found by the appraiser, less any amount added by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

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Bluebook (online)

6 Cust. Ct. 800, 1941 Cust. Ct. LEXIS 1143, Counsel Stack Legal Research, https://law.counselstack.com/opinion/globe-shipping-co-v-united-states-cusc-1941.