Labe Importing Co. v. United States

U.S. Customs Court

Labe Importing Co. v. United States

4 Cust. Ct. 731, 1940 Cust. Ct. LEXIS 4002

CourtUnited States Customs Court

DecidedMarch 19, 1940

DocketNo. 4797; Entry No. 835286, etc.

StatusPublished

This text of 4 Cust. Ct. 731 (Labe Importing 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

Labe Importing Co. v. United States, 4 Cust. Ct. 731, 1940 Cust. Ct. LEXIS 4002 (cusc 1940).

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Opinion

Tilson, Judge:

The appeals to reappraisement listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon an agreed statement of fact to the effect that the market value or price at the dates of exportation of the involved merchandise at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of China for exportation to the United States, in usual wholesale quantities and in the ordinary course of trade, including all costs, charges, and expenses specified in section 402 (d) of the Tariff Act of 1930, was the value found by the appraiser, less any amount added under duress.

On the agreed facts and the law applicable thereto, 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 amount added under duress. Judgment will be rendered accordingly.

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Tilson, Judge:

The appeals to reappraisement listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon an agreed statement of fact to the effect that the market value or price at the dates of exportation of the involved merchandise at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of China for exportation to the United States, in usual wholesale quantities and in the ordinary course of trade, including all costs, charges, and expenses specified in section 402 (d) of the Tariff Act of 1930, was the value found by the appraiser, less any amount added under duress.

On the agreed facts and the law applicable thereto, 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 amount added under duress. Judgment will be rendered accordingly.

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Bluebook (online)

4 Cust. Ct. 731, 1940 Cust. Ct. LEXIS 4002, Counsel Stack Legal Research, https://law.counselstack.com/opinion/labe-importing-co-v-united-states-cusc-1940.