Mexican Products Co. v. United States

U.S. Customs Court

Mexican Products Co. v. United States

4 Cust. Ct. 641, 1940 Cust. Ct. LEXIS 3936

CourtUnited States Customs Court

DecidedFebruary 19, 1940

DocketNo. 4731; Entry No. 204-L

StatusPublished

This text of 4 Cust. Ct. 641 (Mexican Products 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

Mexican Products Co. v. United States, 4 Cust. Ct. 641, 1940 Cust. Ct. LEXIS 3936 (cusc 1940).

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Opinion

Tilson, Judge:

The question involved in this appeal to reappraisement is the proper dutiable value of certain earthenware imported from Mexico, and entered at the port of Laredo on October 2, 1935.

At the trial of this case the testimony of one witness was offered by the plaintiff, together with a sample of the merchandise and also a sample of other merchandise claimed to be similar to that in this case. The Government relied solely upon cross-examination of plaintiff’s witness and the introduction in evidence of a price list or catalog which was marked Exhibit 1.

[642]*642I have carefully considered all the evidence before me, and I find the same is not sufficient to overcome the presumption of correctness attaching to the action of the appraiser, which is in every respect supported by the said Exhibit 1.

I therefore find the proper dutiable foreign values of the merchandise in this case to be the values found by the appraiser. Judgment will be rendered accordingly.

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Tilson, Judge:

The question involved in this appeal to reappraisement is the proper dutiable value of certain earthenware imported from Mexico, and entered at the port of Laredo on October 2, 1935.

At the trial of this case the testimony of one witness was offered by the plaintiff, together with a sample of the merchandise and also a sample of other merchandise claimed to be similar to that in this case. The Government relied solely upon cross-examination of plaintiff’s witness and the introduction in evidence of a price list or catalog which was marked Exhibit 1.

[642]*642I have carefully considered all the evidence before me, and I find the same is not sufficient to overcome the presumption of correctness attaching to the action of the appraiser, which is in every respect supported by the said Exhibit 1.

I therefore find the proper dutiable foreign values of the merchandise in this case to be the values found by the appraiser. Judgment will be rendered accordingly.

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Bluebook (online)

4 Cust. Ct. 641, 1940 Cust. Ct. LEXIS 3936, Counsel Stack Legal Research, https://law.counselstack.com/opinion/mexican-products-co-v-united-states-cusc-1940.