Mogi v. United States

U.S. Customs Court

Mogi v. United States

6 Cust. Ct. 818, 1941 Cust. Ct. LEXIS 1163

CourtUnited States Customs Court

DecidedMarch 4, 1941

DocketNo. 5148; Entry Nos. 838553, etc.

StatusPublished

This text of 6 Cust. Ct. 818 (Mogi 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

Mogi v. United States, 6 Cust. Ct. 818, 1941 Cust. Ct. LEXIS 1163 (cusc 1941).

Pincite

Opinion

Tilson, Judge:

The appeals listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the effect that the issue herein and in United States v. Nippon Dry Goods Co., Reap. Dec. 5006, is the same, and that the appraised value of certain items, less any additions made by reason of the so-called Japanese consumption tax, represent the 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 and the rayon footwear on the invoices covered by said appeals to be the value found by the appraiser, less any amount added by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

Free access — add to your briefcase to read the full text and ask questions with AI

Tilson, Judge:

The appeals listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the effect that the issue herein and in United States v. Nippon Dry Goods Co., Reap. Dec. 5006, is the same, and that the appraised value of certain items, less any additions made by reason of the so-called Japanese consumption tax, represent the 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 and the rayon footwear on the invoices covered by said appeals to be the value found by the appraiser, less any amount added by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

Cite This Page — Counsel Stack

Bluebook (online)

6 Cust. Ct. 818, 1941 Cust. Ct. LEXIS 1163, Counsel Stack Legal Research, https://law.counselstack.com/opinion/mogi-v-united-states-cusc-1941.