Iwata Trading Co. v. United States

U.S. Customs Court

Iwata Trading Co. v. United States

6 Cust. Ct. 922, 1941 Cust. Ct. LEXIS 1247

CourtUnited States Customs Court

DecidedApril 22, 1941

DocketNo. 5232; Entry No. 6648, etc.

StatusPublished

This text of 6 Cust. Ct. 922 (Iwata Trading 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

Iwata Trading Co. v. United States, 6 Cust. Ct. 922, 1941 Cust. Ct. LEXIS 1247 (cusc 1941).

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Opinion

Tilson, Judge:

The appeals to reappraisement listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the effect that certain items herein are of the same character and description as the merchandise in United States v. Nippon Dry Goods Co., Reap. Dec. 5006; that the appraised value, less any amounts added by the importer by reason of the so-called Japanese consumption tax, correctly represent the export value, and that there was no higher foreign value for the merchandise.

On the agreed facts I find and hold the proper dutiable export value of the rayon wearing apparel and rayon footwear covered by said appeals to be the value found by the appraiser, less any amounts added by the importer by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

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Tilson, Judge:

The appeals to reappraisement listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the effect that certain items herein are of the same character and description as the merchandise in United States v. Nippon Dry Goods Co., Reap. Dec. 5006; that the appraised value, less any amounts added by the importer by reason of the so-called Japanese consumption tax, correctly represent the export value, and that there was no higher foreign value for the merchandise.

On the agreed facts I find and hold the proper dutiable export value of the rayon wearing apparel and rayon footwear covered by said appeals to be the value found by the appraiser, less any amounts added by the importer by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

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Bluebook (online)

6 Cust. Ct. 922, 1941 Cust. Ct. LEXIS 1247, Counsel Stack Legal Research, https://law.counselstack.com/opinion/iwata-trading-co-v-united-states-cusc-1941.