M. J. Corbett & Co. v. United States

U.S. Customs Court

M. J. Corbett & Co. v. United States

6 Cust. Ct. 844, 1941 Cust. Ct. LEXIS 1186

CourtUnited States Customs Court

DecidedMarch 17, 1941

DocketNo. 5171; Entry No. 798150

StatusPublished

This text of 6 Cust. Ct. 844 (M. J. Corbett & Co. 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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M. J. Corbett & Co. v. United States, 6 Cust. Ct. 844, 1941 Cust. Ct. LEXIS 1186 (cusc 1941).

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Opinion

Tilson, Judge:

This appeal has been submitted for decision upon a stipulation to the effect that the merchandise and issue in this case are the same as in United States v. Nippon Dry Goods Co., Reap. Dec. 5006; that the appraised value less certain additions made by the importer 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 this appeal 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:

This appeal has been submitted for decision upon a stipulation to the effect that the merchandise and issue in this case are the same as in United States v. Nippon Dry Goods Co., Reap. Dec. 5006; that the appraised value less certain additions made by the importer 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 this appeal 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. 844, 1941 Cust. Ct. LEXIS 1186, Counsel Stack Legal Research, https://law.counselstack.com/opinion/m-j-corbett-co-v-united-states-cusc-1941.