Montgomery Ward & Co. v. United States

U.S. Customs Court

Montgomery Ward & Co. v. United States

20 Cust. Ct. 379, 1948 Cust. Ct. LEXIS 369

CourtUnited States Customs Court

DecidedFebruary 10, 1948

DocketNo. 7534; Entry No. 759592

StatusPublished

This text of 20 Cust. Ct. 379 (Montgomery Ward & 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

Montgomery Ward & Co. v. United States, 20 Cust. Ct. 379, 1948 Cust. Ct. LEXIS 369 (cusc 1948).

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Opinion

Lawrence, Judge:

It has been agreed between the parties hereto that the issues herein relating to the above-mentioned merchandise are the same in all material respects as those decided in United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. (Customs) 183, C. A. D. 334, and that the record therein may be incorporated herein.

Upon the agreed facts I find the export value, as defined in section 402 (d)> Tariff Act of 1930, to be the proper basis for determining the values of said merchandise, and that such values are the appraised values less additions made by-importer on entry because of advances by the appraiser in similar cases.

Judgment will be entered accordingly.

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Lawrence, Judge:

It has been agreed between the parties hereto that the issues herein relating to the above-mentioned merchandise are the same in all material respects as those decided in United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. (Customs) 183, C. A. D. 334, and that the record therein may be incorporated herein.

Upon the agreed facts I find the export value, as defined in section 402 (d)> Tariff Act of 1930, to be the proper basis for determining the values of said merchandise, and that such values are the appraised values less additions made by-importer on entry because of advances by the appraiser in similar cases.

Judgment will be entered accordingly.

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Bluebook (online)

20 Cust. Ct. 379, 1948 Cust. Ct. LEXIS 369, Counsel Stack Legal Research, https://law.counselstack.com/opinion/montgomery-ward-co-v-united-states-cusc-1948.