Kress v. United States

U.S. Customs Court

Kress v. United States

8 Cust. Ct. 591, 1942 Cust. Ct. LEXIS 639

CourtUnited States Customs Court

DecidedJanuary 15, 1942

DocketNo. 5555; Entry No. 11495, etc.

StatusPublished

This text of 8 Cust. Ct. 591 (Kress 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

Kress v. United States, 8 Cust. Ct. 591, 1942 Cust. Ct. LEXIS 639 (cusc 1942).

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Opinion

Tilson, Judge:

In the appeals listed in schedule A, hereto attached and made a part hereof, counsel for the respective parties have agreed in part as follows:

* * * * * *

(2) -That- the appraised .values of the .rayon parasols from Japan covered by the appeals listed in the attached schedule, less any additions made by the importer by reason of the so-called Japanese Consumption Tax, represent the export values of such merchandise under the decision above stated, and that there were no higher foreign values at the time of exportation thereof.

Accepting this stipulation as a statement of fact, 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 amount added by the importer by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

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Tilson, Judge:

In the appeals listed in schedule A, hereto attached and made a part hereof, counsel for the respective parties have agreed in part as follows:

* * * * * *

(2) -That- the appraised .values of the .rayon parasols from Japan covered by the appeals listed in the attached schedule, less any additions made by the importer by reason of the so-called Japanese Consumption Tax, represent the export values of such merchandise under the decision above stated, and that there were no higher foreign values at the time of exportation thereof.

Accepting this stipulation as a statement of fact, 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 amount added by the importer by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

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8 Cust. Ct. 591, 1942 Cust. Ct. LEXIS 639, Counsel Stack Legal Research, https://law.counselstack.com/opinion/kress-v-united-states-cusc-1942.