Hedaya Imp. Co. v. United States

U.S. Customs Court

Hedaya Imp. Co. v. United States

10 Cust. Ct. 591, 1943 Cust. Ct. LEXIS 1362

CourtUnited States Customs Court

DecidedApril 16, 1943

DocketNo. 5851; Entry Nos. 717130 and 54339

StatusPublished

This text of 10 Cust. Ct. 591 (Hedaya Imp. 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

Hedaya Imp. Co. v. United States, 10 Cust. Ct. 591, 1943 Cust. Ct. LEXIS 1362 (cusc 1943).

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Opinion

Tilson, Judge:

The two appeals listed in schedule A, hereto attached and made a part hereof, were submitted for decision upon a stipulation the substance of which is that the market value or price at or about the dates of exportation at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of China for exportation to the United States in the usual wholesale quantities and in the ordinary course of trade, including all costs, charges, and expenses specified in section 402 (d) of the act of 1930, is the value found by the appraiser, less any amount added under duress, and that there was no higher foreign value.

Accepting this stipulation as a statement of fact, I find and hold the proper dutiable export value of the merchandise covered by said appeals is the value found by the appraiser, less any amount added under duress. Judgment will be rendered accordingly.

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Tilson, Judge:

The two appeals listed in schedule A, hereto attached and made a part hereof, were submitted for decision upon a stipulation the substance of which is that the market value or price at or about the dates of exportation at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of China for exportation to the United States in the usual wholesale quantities and in the ordinary course of trade, including all costs, charges, and expenses specified in section 402 (d) of the act of 1930, is the value found by the appraiser, less any amount added under duress, and that there was no higher foreign value.

Accepting this stipulation as a statement of fact, I find and hold the proper dutiable export value of the merchandise covered by said appeals is the value found by the appraiser, less any amount added under duress. Judgment will be rendered accordingly.

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Bluebook (online)

10 Cust. Ct. 591, 1943 Cust. Ct. LEXIS 1362, Counsel Stack Legal Research, https://law.counselstack.com/opinion/hedaya-imp-co-v-united-states-cusc-1943.