Lord & Taylor, Inc. v. United States

U.S. Customs Court

Lord & Taylor, Inc. v. United States

17 Cust. Ct. 368, 1946 Cust. Ct. LEXIS 941

CourtUnited States Customs Court

DecidedOctober 10, 1946

DocketNo. 6435; Entry No. 719467, etc.

StatusPublished

This text of 17 Cust. Ct. 368 (Lord & Taylor, 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.

Bluebook

Lord & Taylor, Inc. v. United States, 17 Cust. Ct. 368, 1946 Cust. Ct. LEXIS 941 (cusc 1946).

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Opinion

Cole, Judge

(Abstract): These appeals for reappraisement of various items-of merchandise concern the so-called British purchase tax, described in the law of the United Kingdom entitled, “Finance (No. 2) Act 1940 3 & 4 Geo. 6 Ch. 48.” The said tax was held not to be an item to be included in foreign value as defined in section 402 (c) of the Tariff Act of 1930 as amended by the Customs Administrative Act of 1938 (19 U. S. C. 1940 ed. § 1402 (c)). United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334.

Undisputed facts in the record before me establish export value, section 402' (d) of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1402 (d)), to be the proper' basis for appraisement of the instant merchandise, and that such statutory values for the articles in question are the appraised values, less additions made by the importers on entry because of advances in similar cases.

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Cole, Judge

(Abstract): These appeals for reappraisement of various items-of merchandise concern the so-called British purchase tax, described in the law of the United Kingdom entitled, “Finance (No. 2) Act 1940 3 & 4 Geo. 6 Ch. 48.” The said tax was held not to be an item to be included in foreign value as defined in section 402 (c) of the Tariff Act of 1930 as amended by the Customs Administrative Act of 1938 (19 U. S. C. 1940 ed. § 1402 (c)). United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334.

Undisputed facts in the record before me establish export value, section 402' (d) of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1402 (d)), to be the proper' basis for appraisement of the instant merchandise, and that such statutory values for the articles in question are the appraised values, less additions made by the importers on entry because of advances in similar cases.

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Bluebook (online)

17 Cust. Ct. 368, 1946 Cust. Ct. LEXIS 941, Counsel Stack Legal Research, https://law.counselstack.com/opinion/lord-taylor-inc-v-united-states-cusc-1946.