J. J. Gavin & Co. v. United States

U.S. Customs Court

J. J. Gavin & Co. v. United States

18 Cust. Ct. 492, 1947 Cust. Ct. LEXIS 690

CourtUnited States Customs Court

DecidedMarch 21, 1947

DocketNo. 7068; Entry No. 723666

StatusPublished

This text of 18 Cust. Ct. 492 (J. J. Gavin & 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

J. J. Gavin & Co. v. United States, 18 Cust. Ct. 492, 1947 Cust. Ct. LEXIS 690 (cusc 1947).

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Opinion

Tilson, Judge:

According to a stipulation of counsel, the issues herein are similar in all material respects to the issues involved in United States v. Pitcairn, C. A. D. 334, and the record therein has been admitted in evidence herein. This issue is whether or not the amount of a so-called British purchase tax should be included as a part of the dutiable values of the merchandise.

Upon the facts and the law, I find and hold the proper dutiable export values of the merchandise covered by this appeal to be the values found by the appraiser, less any amounts added under duress. Judgment will be rendered accordingly.

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Tilson, Judge:

According to a stipulation of counsel, the issues herein are similar in all material respects to the issues involved in United States v. Pitcairn, C. A. D. 334, and the record therein has been admitted in evidence herein. This issue is whether or not the amount of a so-called British purchase tax should be included as a part of the dutiable values of the merchandise.

Upon the facts and the law, I find and hold the proper dutiable export values of the merchandise covered by this appeal to be the values found by the appraiser, less any amounts added under duress. Judgment will be rendered accordingly.

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Bluebook (online)

18 Cust. Ct. 492, 1947 Cust. Ct. LEXIS 690, Counsel Stack Legal Research, https://law.counselstack.com/opinion/j-j-gavin-co-v-united-states-cusc-1947.