Labe v. United States

U.S. Customs Court

Labe v. United States

6 Cust. Ct. 849, 1941 Cust. Ct. LEXIS 1190

CourtUnited States Customs Court

DecidedMarch 18, 1941

DocketNo. 5175; Entry Nos. 790697, etc.

StatusPublished

This text of 6 Cust. Ct. 849 (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, 6 Cust. Ct. 849, 1941 Cust. Ct. LEXIS 1190 (cusc 1941).

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Opinion

TilsoN, Judge:

The appeals listed in schedule A, attached hereto and made a part hereof, have been submitted for decision upon a stipulation to the effect that the merchandise and issue in said cases are the same as the merchandise and issue in United States v. Nippon Dry Goods Co., Reap. Dec. 5006; that the appraised value less certain additions represents the proper export value, and that there was no higher foreign value.

On the agreed facts I find and hold the proper dutiable export value of the rayon wearing apparel covered by said appeals to be the value found by the appraiser, less any additions made 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, attached hereto and made a part hereof, have been submitted for decision upon a stipulation to the effect that the merchandise and issue in said cases are the same as the merchandise and issue in United States v. Nippon Dry Goods Co., Reap. Dec. 5006; that the appraised value less certain additions represents the proper export value, and that there was no higher foreign value.

On the agreed facts I find and hold the proper dutiable export value of the rayon wearing apparel covered by said appeals to be the value found by the appraiser, less any additions made by the importer by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

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Bluebook (online)

6 Cust. Ct. 849, 1941 Cust. Ct. LEXIS 1190, Counsel Stack Legal Research, https://law.counselstack.com/opinion/labe-v-united-states-cusc-1941.