Ignaz Strauss & Co. ex rel. W. J. Byrnes & Co. of N. Y. v. United States

U.S. Customs Court

Ignaz Strauss & Co. ex rel. W. J. Byrnes & Co. of N. Y. v. United States

20 Cust. Ct. 411, 1948 Cust. Ct. LEXIS 405

CourtUnited States Customs Court

DecidedMarch 25, 1948

DocketNo. 7570; Entry No. 724941

StatusPublished

This text of 20 Cust. Ct. 411 (Ignaz Strauss & Co. ex rel. W. J. Byrnes & Co. of N. Y. 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.

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Ignaz Strauss & Co. ex rel. W. J. Byrnes & Co. of N. Y. v. United States, 20 Cust. Ct. 411, 1948 Cust. Ct. LEXIS 405 (cusc 1948).

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Opinion

Oliver, Presiding Judge:

This appeal for reappraisement has been submitted for decision upon the following stipulation of counsel for the parties hereto:

(Stipulation omitted.)

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 such values are thé appraised values, less the additions made by the importer on entry because of advances by the appraiser in similar cases.

Judgment will be rendered accordingly.

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Oliver, Presiding Judge:

This appeal for reappraisement has been submitted for decision upon the following stipulation of counsel for the parties hereto:

(Stipulation omitted.)

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 such values are thé appraised values, less the additions made by the importer on entry because of advances by the appraiser in similar cases.

Judgment will be rendered accordingly.

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20 Cust. Ct. 411, 1948 Cust. Ct. LEXIS 405, Counsel Stack Legal Research, https://law.counselstack.com/opinion/ignaz-strauss-co-ex-rel-w-j-byrnes-co-of-n-y-v-united-states-cusc-1948.