Nippon Dry Goods Co. v. United States

U.S. Customs Court

Nippon Dry Goods Co. v. United States

6 Cust. Ct. 815, 1941 Cust. Ct. LEXIS 1158

CourtUnited States Customs Court

DecidedMarch 4, 1941

DocketNo. 5143; Entry Nos. 6438, etc.

StatusPublished

This text of 6 Cust. Ct. 815 (Nippon Dry Goods 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

Nippon Dry Goods Co. v. United States, 6 Cust. Ct. 815, 1941 Cust. Ct. LEXIS 1158 (cusc 1941).

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Opinion

Tilson, Judge:

The appeals fisted 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 is the same as in the case of United States v. Nippon Dry Goods Co., Reap., Dec. 5006, and that the appraised value, less any amount added by reason of the so-called Japanese consumption tax, represents the export value, and that there was no higher value at or about the dates of exportation.

[816]*816On the agreed facts I find and hold the proper dutiable export value of the rayon wearing apparel and rayon footwear on the invoices covered by said appeals to be the value found by the appraiser, less any additions made by the importer by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

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Tilson, Judge:

The appeals fisted 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 is the same as in the case of United States v. Nippon Dry Goods Co., Reap., Dec. 5006, and that the appraised value, less any amount added by reason of the so-called Japanese consumption tax, represents the export value, and that there was no higher value at or about the dates of exportation.

[816]*816On the agreed facts I find and hold the proper dutiable export value of the rayon wearing apparel and rayon footwear on the invoices covered by said appeals to be the value found by the appraiser, less any additions made by the importer by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

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Bluebook (online)

6 Cust. Ct. 815, 1941 Cust. Ct. LEXIS 1158, Counsel Stack Legal Research, https://law.counselstack.com/opinion/nippon-dry-goods-co-v-united-states-cusc-1941.