International Expediters, Inc. v. United States

U.S. Customs Court

International Expediters, Inc. v. United States

17 Cust. Ct. 453, 1946 Cust. Ct. LEXIS 1073

CourtUnited States Customs Court

DecidedDecember 4, 1946

DocketNo. 6568; Entry No. 726271, etc.

StatusPublished

This text of 17 Cust. Ct. 453 (International Expediters, 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

International Expediters, Inc. v. United States, 17 Cust. Ct. 453, 1946 Cust. Ct. LEXIS 1073 (cusc 1946).

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Opinion

Tilson, Judge:

The appeals listed in schedule A, hereto attached and made a part hereof, involve the question of whether or not the so-called British purchase tax should be included as a part of the dutiable value of the merchandise. The record upon which these appeals have been submitted shows that the issues herein are the same in all material respects as were the issues involved in United States v. Pitcairn, C. A. D. 334, and the record therein has been admitted in evidence in this case.

Upon the established facts and following the authority cited, 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 additions made by the importers on entry to meet advances made by the appraiser in similar eases 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, involve the question of whether or not the so-called British purchase tax should be included as a part of the dutiable value of the merchandise. The record upon which these appeals have been submitted shows that the issues herein are the same in all material respects as were the issues involved in United States v. Pitcairn, C. A. D. 334, and the record therein has been admitted in evidence in this case.

Upon the established facts and following the authority cited, 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 additions made by the importers on entry to meet advances made by the appraiser in similar eases then pending on appeal. Judgment will be rendered accordingly.

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Bluebook (online)

17 Cust. Ct. 453, 1946 Cust. Ct. LEXIS 1073, Counsel Stack Legal Research, https://law.counselstack.com/opinion/international-expediters-inc-v-united-states-cusc-1946.