M. & D. Miller Inc. v. United States

U.S. Customs Court

M. & D. Miller Inc. v. United States

21 Cust. Ct. 333, 1948 Cust. Ct. LEXIS 875

CourtUnited States Customs Court

DecidedNovember 30, 1948

DocketNo. 7630; Entry Nos. 713012/1-2; 744745/1-2

StatusPublished

This text of 21 Cust. Ct. 333 (M. & D. Miller 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

M. & D. Miller Inc. v. United States, 21 Cust. Ct. 333, 1948 Cust. Ct. LEXIS 875 (cusc 1948).

Pincite

Opinion

Johnson, Judge:

This proceeding has been submitted upon a stipulation wherein the parties hereto have agreed that the issues involved in these reap-praisements are the same in all material respects as in the ease of United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334. The record in that case was admitted as part of the record herein.

In view of the aforesaid stipulation and accepting same as a statement of fact, and in view of the decision cited, I find and hold that the export values of the merchandise are the values found by the appraiser, less any additions on entry by the importer by reason of advances by the appraiser in similar cases to equal the so-called British purchase tax.

Judgment will be rendered accordingly.

Free access — add to your briefcase to read the full text and ask questions with AI

Johnson, Judge:

This proceeding has been submitted upon a stipulation wherein the parties hereto have agreed that the issues involved in these reap-praisements are the same in all material respects as in the ease of United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334. The record in that case was admitted as part of the record herein.

In view of the aforesaid stipulation and accepting same as a statement of fact, and in view of the decision cited, I find and hold that the export values of the merchandise are the values found by the appraiser, less any additions on entry by the importer by reason of advances by the appraiser in similar cases to equal the so-called British purchase tax.

Judgment will be rendered accordingly.

Cite This Page — Counsel Stack

Bluebook (online)

21 Cust. Ct. 333, 1948 Cust. Ct. LEXIS 875, Counsel Stack Legal Research, https://law.counselstack.com/opinion/m-d-miller-inc-v-united-states-cusc-1948.