Keer, Mauer Co. v. United States

U.S. Customs Court

Keer, Mauer Co. v. United States

7 Cust. Ct. 559, 1941 Cust. Ct. LEXIS 2149

CourtUnited States Customs Court

DecidedOctober 21, 1941

DocketNo. 5474; Entry No. C-9755, etc.

StatusPublished

This text of 7 Cust. Ct. 559 (Keer, Mauer 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

Keer, Mauer Co. v. United States, 7 Cust. Ct. 559, 1941 Cust. Ct. LEXIS 2149 (cusc 1941).

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Opinion

Tilson, Judge:

The appeals 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 of the merchandise are the same in all material respects as the merchandise covered by United States v. Nippon Dry Goods Co., Reap. Dec. 5006; that the appraised values of the rayon parasols, less any additions made by the importer by reason of the so-called Japanese consumption tax, represent the export values under the above decision, and that there were no higher foreign values at the time of exportation.

On the agreed facts, I find and hold the proper dutiable export values of the rayon parasols covered by said appeals to be the values 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 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 of the merchandise are the same in all material respects as the merchandise covered by United States v. Nippon Dry Goods Co., Reap. Dec. 5006; that the appraised values of the rayon parasols, less any additions made by the importer by reason of the so-called Japanese consumption tax, represent the export values under the above decision, and that there were no higher foreign values at the time of exportation.

On the agreed facts, I find and hold the proper dutiable export values of the rayon parasols covered by said appeals to be the values 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)

7 Cust. Ct. 559, 1941 Cust. Ct. LEXIS 2149, Counsel Stack Legal Research, https://law.counselstack.com/opinion/keer-mauer-co-v-united-states-cusc-1941.