International Forwarding Co. v. United States

U.S. Customs Court

International Forwarding Co. v. United States

4 Cust. Ct. 730, 1940 Cust. Ct. LEXIS 4000

CourtUnited States Customs Court

DecidedMarch 19, 1940

DocketNo. 4795; Entry No. 825136, etc.

StatusPublished

This text of 4 Cust. Ct. 730 (International Forwarding 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

International Forwarding Co. v. United States, 4 Cust. Ct. 730, 1940 Cust. Ct. LEXIS 4000 (cusc 1940).

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Opinion

Tilson, Judge:

Counsel for tbe respective parties bave submitted for decision tbe suits listed in schedule A, hereto attached and made a part hereof, upon a stipulation in effect that the prices or market values at the dates of exportation of the instant merchandise at which such or similar merchandise was freely offered for sale to all purchasers in China for export to the United States, in usual wholesale quantities and in the ordinary course of trade, including all costs, charges, and expenses specified in section 402 (d) of the Tariff Act of 1930, were the appraised values, less any amount added under duress.

On the agreed facts, I find and hold the proper dutiable export values of the merchandise covered by said appeals to be the values found by the appraiser, less any amount added under duress. Judgment will be rendered accordingly.

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Tilson, Judge:

Counsel for tbe respective parties bave submitted for decision tbe suits listed in schedule A, hereto attached and made a part hereof, upon a stipulation in effect that the prices or market values at the dates of exportation of the instant merchandise at which such or similar merchandise was freely offered for sale to all purchasers in China for export to the United States, in usual wholesale quantities and in the ordinary course of trade, including all costs, charges, and expenses specified in section 402 (d) of the Tariff Act of 1930, were the appraised values, less any amount added under duress.

On the agreed facts, I find and hold the proper dutiable export values of the merchandise covered by said appeals to be the values found by the appraiser, less any amount added under duress. Judgment will be rendered accordingly.

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Bluebook (online)

4 Cust. Ct. 730, 1940 Cust. Ct. LEXIS 4000, Counsel Stack Legal Research, https://law.counselstack.com/opinion/international-forwarding-co-v-united-states-cusc-1940.