Langfelder, Homma & Hayward, Inc. v. United States

U.S. Customs Court

Langfelder, Homma & Hayward, Inc. v. United States

7 Cust. Ct. 559, 1941 Cust. Ct. LEXIS 2148

CourtUnited States Customs Court

DecidedOctober 20, 1941

DocketNo. 5473; Entry No. 9289, etc.

StatusPublished

This text of 7 Cust. Ct. 559 (Langfelder, Homma & Hayward, Inc. 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.

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Langfelder, Homma & Hayward, Inc. v. United States, 7 Cust. Ct. 559, 1941 Cust. Ct. LEXIS 2148 (cusc 1941).

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Opinion

Tilson, Judge:

The three appeals listed above have been submitted for decision upon a stipulation wherein the parties agree that certain items of the merchandise herein are of the same character and description as those covered by the case of United States v. Nippon Dry Goods Co., Reap. Dec. 5006; that the appraised values of the rayon parasols covered by these three appeals, less any additions made by the importers by reason of the so-called Japanese consumption tax, represent the export values of such merchandise under the above decision, and that there were no higher foreign values at the time of exportation thereof.

On the agreed facts, I find and hold the proper dutiable export values of the rayon parasols covered by the three appeals listed above to be the values found by .the appraiser, less any additions made by the importers by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

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Tilson, Judge:

The three appeals listed above have been submitted for decision upon a stipulation wherein the parties agree that certain items of the merchandise herein are of the same character and description as those covered by the case of United States v. Nippon Dry Goods Co., Reap. Dec. 5006; that the appraised values of the rayon parasols covered by these three appeals, less any additions made by the importers by reason of the so-called Japanese consumption tax, represent the export values of such merchandise under the above decision, and that there were no higher foreign values at the time of exportation thereof.

On the agreed facts, I find and hold the proper dutiable export values of the rayon parasols covered by the three appeals listed above to be the values found by .the appraiser, less any additions made by the importers 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 2148, Counsel Stack Legal Research, https://law.counselstack.com/opinion/langfelder-homma-hayward-inc-v-united-states-cusc-1941.