Massey British Import Co. v. United States

U.S. Customs Court

Massey British Import Co. v. United States

18 Cust. Ct. 606, 1947 Cust. Ct. LEXIS 882

CourtUnited States Customs Court

DecidedJune 3, 1947

DocketNo. 7260; Entry No. 13132/1/2/4, etc.

StatusPublished

This text of 18 Cust. Ct. 606 (Massey British Import 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.

Bluebook

Massey British Import Co. v. United States, 18 Cust. Ct. 606, 1947 Cust. Ct. LEXIS 882 (cusc 1947).

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Opinion

Tilson, Judge:

These appeals have been submitted for decision upon a stipulation to the effect that the issues involved herein are the same in all material respects as the issues which were involved in United States v. Pitcairn, C. A. D. 334, and the record therein has been admitted in evidence in this case.

Upon the facts and the law applicable thereto, I find and hold the proper dutiable export values of the merchandise covered by these appeals to be the values found by the appraiser less any amounts added by the importer on entry to meet advances made by the appraiser in similar cases then pending on appeal. Judgment will be rendered accordingly.

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Tilson, Judge:

These appeals have been submitted for decision upon a stipulation to the effect that the issues involved herein are the same in all material respects as the issues which were involved in United States v. Pitcairn, C. A. D. 334, and the record therein has been admitted in evidence in this case.

Upon the facts and the law applicable thereto, I find and hold the proper dutiable export values of the merchandise covered by these appeals to be the values found by the appraiser less any amounts added by the importer on entry to meet advances made by the appraiser in similar cases then pending on appeal. Judgment will be rendered accordingly.

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Bluebook (online)

18 Cust. Ct. 606, 1947 Cust. Ct. LEXIS 882, Counsel Stack Legal Research, https://law.counselstack.com/opinion/massey-british-import-co-v-united-states-cusc-1947.