I. F. L. Corp. v. United States

U.S. Customs Court

I. F. L. Corp. v. United States

18 Cust. Ct. 270, 1947 Cust. Ct. LEXIS 332

CourtUnited States Customs Court

DecidedJanuary 7, 1947

DocketNo. 6710; Entry No. 730001, etc.

StatusPublished

This text of 18 Cust. Ct. 270 (I. F. L. Corp. 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

I. F. L. Corp. v. United States, 18 Cust. Ct. 270, 1947 Cust. Ct. LEXIS 332 (cusc 1947).

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Opinion

Tilson, Judge:

The appeals listed in schedule A, hereto attached and made a part hereof, have been submitted upon a stipulation to the effect that the issues in these appeals and the issues in United States v. Pitcairn, C. A. D. 334, are in all material respects similar, and the record in that case has been admitted in evidence herein.

Upon the agreed facts, and following the cited authority, I find and hold the proper dutiable export values of the merchandise covered by these appeals to be the values found by the appraiser, less any amounts added by the importers on entry to meet advances made by the appraiser in similar cases then pending on appeal. 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 upon a stipulation to the effect that the issues in these appeals and the issues in United States v. Pitcairn, C. A. D. 334, are in all material respects similar, and the record in that case has been admitted in evidence herein.

Upon the agreed facts, and following the cited authority, I find and hold the proper dutiable export values of the merchandise covered by these appeals to be the values found by the appraiser, less any amounts added by the importers on entry to meet advances made by the appraiser in similar cases then pending on appeal. Judgment will be rendered accordingly.

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Bluebook (online)

18 Cust. Ct. 270, 1947 Cust. Ct. LEXIS 332, Counsel Stack Legal Research, https://law.counselstack.com/opinion/i-f-l-corp-v-united-states-cusc-1947.