MacDougall v. United States

U.S. Customs Court

MacDougall v. United States

29 Cust. Ct. 444, 1952 Cust. Ct. LEXIS 1685

CourtUnited States Customs Court

DecidedJuly 24, 1952

DocketReap. Dec. 8137; Entry No. C-803

StatusPublished

This text of 29 Cust. Ct. 444 (MacDougall 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

MacDougall v. United States, 29 Cust. Ct. 444, 1952 Cust. Ct. LEXIS 1685 (cusc 1952).

Pincite

Opinion

Oliver, Chief Judge:

This case concerns the reappraisement of a bay gelding horse, “Sir Francis Drake,” exported from St. Stephen, Canada, and entered at the port of Portland, Maine.

An agreed set of facts, upon which the case was submitted, establishes foreign value, section 402 (c) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938, to be the proper basis for appraisement of the animal in question — export value, section 402 (d) of the Tariff Act of 1930 being no higher — and that such statutory foreign value is the invoice and entered value.

Judgment will be rendered accordingly.

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Oliver, Chief Judge:

This case concerns the reappraisement of a bay gelding horse, “Sir Francis Drake,” exported from St. Stephen, Canada, and entered at the port of Portland, Maine.

An agreed set of facts, upon which the case was submitted, establishes foreign value, section 402 (c) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938, to be the proper basis for appraisement of the animal in question — export value, section 402 (d) of the Tariff Act of 1930 being no higher — and that such statutory foreign value is the invoice and entered value.

Judgment will be rendered accordingly.

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Bluebook (online)

29 Cust. Ct. 444, 1952 Cust. Ct. LEXIS 1685, Counsel Stack Legal Research, https://law.counselstack.com/opinion/macdougall-v-united-states-cusc-1952.