New York Merchandise Co. v. United States

U.S. Customs Court

New York Merchandise Co. v. United States

18 Cust. Ct. 375, 1947 Cust. Ct. LEXIS 473

CourtUnited States Customs Court

DecidedFebruary 6, 1947

DocketNo. 6851; Entry No. 752481

StatusPublished

This text of 18 Cust. Ct. 375 (New York Merchandise 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

New York Merchandise Co. v. United States, 18 Cust. Ct. 375, 1947 Cust. Ct. LEXIS 473 (cusc 1947).

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Opinion

Laweence, 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 Stales 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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Laweence, 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 Stales 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)

18 Cust. Ct. 375, 1947 Cust. Ct. LEXIS 473, Counsel Stack Legal Research, https://law.counselstack.com/opinion/new-york-merchandise-co-v-united-states-cusc-1947.