Ignaz Strauss & Co. v. United States

U.S. Customs Court

Ignaz Strauss & Co. v. United States

10 Cust. Ct. 557, 1943 Cust. Ct. LEXIS 1333

CourtUnited States Customs Court

DecidedFebruary 15, 1943

DocketNo. 5822; Entry No. 768750

StatusPublished

This text of 10 Cust. Ct. 557 (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, 10 Cust. Ct. 557, 1943 Cust. Ct. LEXIS 1333 (cusc 1943).

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Opinion

Tilson, Judge:

Counsel for the respective parties have agreed in substance that the record in United States v. Nippon Dry Goods Co., Reap. Dec. 5006, may be admitted in evidence herein, and also that the appraised value of the rayon mats covered by this appeal, less any additions made by the importer by reason of the so-called Japanese consumption tax to meet advances by the appraiser in similar cases, represents the export value under the above decision, and that the foreign value was no higher.

Accepting this stipulation as a statement of fact, and following the 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. Judgment will be rendered accordingly.

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Tilson, Judge:

Counsel for the respective parties have agreed in substance that the record in United States v. Nippon Dry Goods Co., Reap. Dec. 5006, may be admitted in evidence herein, and also that the appraised value of the rayon mats covered by this appeal, less any additions made by the importer by reason of the so-called Japanese consumption tax to meet advances by the appraiser in similar cases, represents the export value under the above decision, and that the foreign value was no higher.

Accepting this stipulation as a statement of fact, and following the 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. Judgment will be rendered accordingly.

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Bluebook (online)

10 Cust. Ct. 557, 1943 Cust. Ct. LEXIS 1333, Counsel Stack Legal Research, https://law.counselstack.com/opinion/ignaz-strauss-co-v-united-states-cusc-1943.