Mabarak Bros. v. United States

U.S. Customs Court

Mabarak Bros. v. United States

4 Cust. Ct. 766, 1940 Cust. Ct. LEXIS 4051

CourtUnited States Customs Court

DecidedApril 2, 1940

DocketNo. 4846; Entry No. 799869, etc.

StatusPublished

This text of 4 Cust. Ct. 766 (Mabarak Bros. 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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Mabarak Bros. v. United States, 4 Cust. Ct. 766, 1940 Cust. Ct. LEXIS 4051 (cusc 1940).

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Opinion

Tilson, Judge:

With reference to the merchandise covered by the appeals listed in schedule A, hereto attached and made a part hereof, counsel for the respective parties have agreed that the prices, at the [767]*767dates of exportation thereof, at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of China for export to the United States, in usual wholesale quantities and in the ordinary course of trade, including all costs, charges, and expenses specified in section 402 (d) of the Tariff Act of 1930, are the values found by the appraiser, less any amount added under duress, and upon this stipulation said appeals have been submitted for decision.

On the agreed facts, I find and hold the proper dutiable export values of the merchandise covered by said appeals to be the values found by the appraiser, less any amount added under duress. Judgment will be rendered accordingly.

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Tilson, Judge:

With reference to the merchandise covered by the appeals listed in schedule A, hereto attached and made a part hereof, counsel for the respective parties have agreed that the prices, at the [767]*767dates of exportation thereof, at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of China for export to the United States, in usual wholesale quantities and in the ordinary course of trade, including all costs, charges, and expenses specified in section 402 (d) of the Tariff Act of 1930, are the values found by the appraiser, less any amount added under duress, and upon this stipulation said appeals have been submitted for decision.

On the agreed facts, I find and hold the proper dutiable export values of the merchandise covered by said appeals to be the values found by the appraiser, less any amount added under duress. Judgment will be rendered accordingly.

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Bluebook (online)

4 Cust. Ct. 766, 1940 Cust. Ct. LEXIS 4051, Counsel Stack Legal Research, https://law.counselstack.com/opinion/mabarak-bros-v-united-states-cusc-1940.