I. Freeman & Son, Inc. v. United States

U.S. Customs Court

I. Freeman & Son, Inc. v. United States

10 Cust. Ct. 485, 1943 Cust. Ct. LEXIS 1285

CourtUnited States Customs Court

DecidedJanuary 1, 1943

DocketNo. 5774; Entry No. 745191

StatusPublished

This text of 10 Cust. Ct. 485 (I. Freeman & Son, 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

I. Freeman & Son, Inc. v. United States, 10 Cust. Ct. 485, 1943 Cust. Ct. LEXIS 1285 (cusc 1943).

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Opinion

Keefe, Judge:

When these cases were called for hearing the respective parties appeared and orally stipulated as follows:

That the dutiable export value in reappraisement 147683-A is the entered value less any amount added by the importer to meet advances by the appraiser in test cases, and in reappraisement number 147684^A, that the export value is the appraised value less any amount added by the importer to meet advances by the appraiser in test cases, and that there is no higher foreign value in either of these two cases.

On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the merchandise here involved, and that as to reappraisement 147683-A such value is the entered value, less any amount added by the importer to meet advances made by the appraiser in test cases, and that as to reappraisement 147684-A such value is the appraised value, less any amount added by the importer to meet advances by the. appraiser in test cases.

Judgment will be rendered accordingly.

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Keefe, Judge:

When these cases were called for hearing the respective parties appeared and orally stipulated as follows:

That the dutiable export value in reappraisement 147683-A is the entered value less any amount added by the importer to meet advances by the appraiser in test cases, and in reappraisement number 147684^A, that the export value is the appraised value less any amount added by the importer to meet advances by the appraiser in test cases, and that there is no higher foreign value in either of these two cases.

On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the merchandise here involved, and that as to reappraisement 147683-A such value is the entered value, less any amount added by the importer to meet advances made by the appraiser in test cases, and that as to reappraisement 147684-A such value is the appraised value, less any amount added by the importer to meet advances by the. appraiser in test cases.

Judgment will be rendered accordingly.

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Bluebook (online)

10 Cust. Ct. 485, 1943 Cust. Ct. LEXIS 1285, Counsel Stack Legal Research, https://law.counselstack.com/opinion/i-freeman-son-inc-v-united-states-cusc-1943.