Home/U.S. Customs Court/Gordon Arthur Smith, Inc. v. United States

Gordon Arthur Smith, Inc. v. United States

25 Cust. Ct. 401, 1950 Cust. Ct. LEXIS 645
CourtUnited States Customs Court
DecidedAugust 23, 1950
DocketNo. 7869; Entry No. 176-A, etc.
StatusPublished

This text of 25 Cust. Ct. 401 (Gordon Arthur Smith, 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
Gordon Arthur Smith, Inc. v. United States, 25 Cust. Ct. 401, 1950 Cust. Ct. LEXIS 645 (cusc 1950).

Opinion

Ford, Judge:

The appeals fisted in schedule “A,” hereto attached and made a part hereof, have been submitted upon a stipulation to the effect that at the date of the exportation of the merchandise in[402]*402volved herein, such or similar merchandise was freely offered for sale to all purchasers in the principal markets of the country from which exported, in the usual wholesale quantities and in the ordinary course of trade, for exportation to the United States at the prices set forth in schedule “B,” hereto attached and made a pant hereof, and that there were no higher foreign values for the involved merchandise.

Accepting this stipulation as a statement of fact, I find the proper dutiable export values for the merchandise covered by said appeals to be the values set forth in said schedule “B.” Judgment will be rendered accordingly.

[403]*403

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Bluebook (online)
25 Cust. Ct. 401, 1950 Cust. Ct. LEXIS 645, Counsel Stack Legal Research, https://law.counselstack.com/opinion/gordon-arthur-smith-inc-v-united-states-cusc-1950.