Kapco Woolen Co. v. United States

U.S. Customs Court

Kapco Woolen Co. v. United States

18 Cust. Ct. 257, 1947 Cust. Ct. LEXIS 315

CourtUnited States Customs Court

DecidedJanuary 2, 1947

DocketNo. 6693; Entry No. 728298, etc.

StatusPublished

This text of 18 Cust. Ct. 257 (Kapco Woolen 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

Kapco Woolen Co. v. United States, 18 Cust. Ct. 257, 1947 Cust. Ct. LEXIS 315 (cusc 1947).

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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 there should be included as a part of the dutiable values of the merchandise the amount of the so-called British purchase tax. The appraiser has added such a tax, and the importer claims that his action in so doing is illegal.

In submitting these appeals, counsel for the respective parties have agreed 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 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 cases 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 there should be included as a part of the dutiable values of the merchandise the amount of the so-called British purchase tax. The appraiser has added such a tax, and the importer claims that his action in so doing is illegal.

In submitting these appeals, counsel for the respective parties have agreed 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 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 cases then pending on appeal. Judgment will be rendered accordingly.

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Bluebook (online)

18 Cust. Ct. 257, 1947 Cust. Ct. LEXIS 315, Counsel Stack Legal Research, https://law.counselstack.com/opinion/kapco-woolen-co-v-united-states-cusc-1947.