Ignaz Strauss & Co. v. United States

U.S. Customs Court

Ignaz Strauss & Co. v. United States

8 Cust. Ct. 653, 1942 Cust. Ct. LEXIS 688

CourtUnited States Customs Court

DecidedMarch 19, 1942

DocketNo. 5604; Entry No. 734903

StatusPublished

This text of 8 Cust. Ct. 653 (Ignaz Strauss & 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

Ignaz Strauss & Co. v. United States, 8 Cust. Ct. 653, 1942 Cust. Ct. LEXIS 688 (cusc 1942).

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Opinion

Tilson, Judge:

This appeal has been submitted for decision upon a stipulation to the effect that the issue herein is the same as the issue in United States v. Nippon Dry Goods Co., Reap. Dec. 5006; that the appraised value of certain articles, less any additions made by the importer by reason of the so-called Japanese consumption tax to meet advances made by the appraiser in similar cases, represent the export value of such items; and that there was no higher foreign value therefor.

On the agreed facts and cited authority, I find and hold the proper dutiable export value of the rayon mats covered by this appeal to be the value found by the appraiser, less any amount added by the importer by reason of the so-called Japanese consumption tax to meet advances made by the appraiser in similar cases. 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 the issue herein is the same as the issue in United States v. Nippon Dry Goods Co., Reap. Dec. 5006; that the appraised value of certain articles, less any additions made by the importer by reason of the so-called Japanese consumption tax to meet advances made by the appraiser in similar cases, represent the export value of such items; and that there was no higher foreign value therefor.

On the agreed facts and cited authority, I find and hold the proper dutiable export value of the rayon mats covered by this appeal to be the value found by the appraiser, less any amount added by the importer by reason of the so-called Japanese consumption tax to meet advances made by the appraiser in similar cases. Judgment will be rendered accordingly.

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Bluebook (online)

8 Cust. Ct. 653, 1942 Cust. Ct. LEXIS 688, Counsel Stack Legal Research, https://law.counselstack.com/opinion/ignaz-strauss-co-v-united-states-cusc-1942.