H. S. Dorf & Co. v. United States

U.S. Customs Court

H. S. Dorf & Co. v. United States

6 Cust. Ct. 801, 1941 Cust. Ct. LEXIS 1145

CourtUnited States Customs Court

DecidedFebruary 20, 1941

DocketNo. 5130; Entry No. 748654

StatusPublished

This text of 6 Cust. Ct. 801 (H. S. Dorf & 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

H. S. Dorf & Co. v. United States, 6 Cust. Ct. 801, 1941 Cust. Ct. LEXIS 1145 (cusc 1941).

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Opinion

TilsoN, Judge:

This appeal has been submitted for decision upon a stipulation to the effect that as to certain items of the merchandise the issue is the same as the issue in United States v. Nippon Dry Goods Co., Reap. Dec. 5006, and that the appraised value less any additions made by the importer by 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 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 as to certain items of the merchandise the issue is the same as the issue in United States v. Nippon Dry Goods Co., Reap. Dec. 5006, and that the appraised value less any additions made by the importer by 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 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. 801, 1941 Cust. Ct. LEXIS 1145, Counsel Stack Legal Research, https://law.counselstack.com/opinion/h-s-dorf-co-v-united-states-cusc-1941.