J. K. Stiefel & Co. v. United States

U.S. Customs Court

J. K. Stiefel & Co. v. United States

18 Cust. Ct. 391, 1947 Cust. Ct. LEXIS 504

CourtUnited States Customs Court

DecidedFebruary 17, 1947

DocketNo. 6882; Entry No. 740144, etc.

StatusPublished

This text of 18 Cust. Ct. 391 (J. K. Stiefel & 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.

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J. K. Stiefel & Co. v. United States, 18 Cust. Ct. 391, 1947 Cust. Ct. LEXIS 504 (cusc 1947).

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Opinion

Tilson, Judge:

The appeals listed in schedule A, hereto attached and made a part hereof, were submitted for decision upon a stipulation to the effect that 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 in this case.

Upon the agreed facts and following the cited authority, 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 amounts added under duress. Judgment will be rendered accordingly.

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Tilson, Judge:

The appeals listed in schedule A, hereto attached and made a part hereof, were submitted for decision upon a stipulation to the effect that 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 in this case.

Upon the agreed facts and following the cited authority, 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 amounts added under duress. Judgment will be rendered accordingly.

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Bluebook (online)

18 Cust. Ct. 391, 1947 Cust. Ct. LEXIS 504, Counsel Stack Legal Research, https://law.counselstack.com/opinion/j-k-stiefel-co-v-united-states-cusc-1947.