Labe v. United States

U.S. Customs Court

Labe v. United States

4 Cust. Ct. 730, 1940 Cust. Ct. LEXIS 4001

CourtUnited States Customs Court

DecidedMarch 19, 1940

DocketNo. 4796; Entry No. 703219, etc.

StatusPublished

This text of 4 Cust. Ct. 730 (Labe 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 v. United States, 4 Cust. Ct. 730, 1940 Cust. Ct. LEXIS 4001 (cusc 1940).

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Opinion

Tilson, Judge:

The appeals fisted in schedule A, hereto attached! and made a part hereof, have been submitted for decision upon an! [731]*731agreed statement of facts 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, including all costs, charges, and expenses specified in section 402 (d) of the Tariff Act of 1930, was the appraised value, less any amount added under duress.

On the agreed facts, I find and hold that the proper dutiable export values of the merchandise covered by said appeals are 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 fisted in schedule A, hereto attached! and made a part hereof, have been submitted for decision upon an! [731]*731agreed statement of facts 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, including all costs, charges, and expenses specified in section 402 (d) of the Tariff Act of 1930, was the appraised value, less any amount added under duress.

On the agreed facts, I find and hold that the proper dutiable export values of the merchandise covered by said appeals are 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. 730, 1940 Cust. Ct. LEXIS 4001, Counsel Stack Legal Research, https://law.counselstack.com/opinion/labe-v-united-states-cusc-1940.