Oceanic Linen Importing Co. v. United States

U.S. Customs Court

Oceanic Linen Importing Co. v. United States

7 Cust. Ct. 371, 1941 Cust. Ct. LEXIS 2014

CourtUnited States Customs Court

DecidedJuly 11, 1941

DocketNo. 5339; Entry No. 723954

StatusPublished

This text of 7 Cust. Ct. 371 (Oceanic Linen Importing 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.

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Oceanic Linen Importing Co. v. United States, 7 Cust. Ct. 371, 1941 Cust. Ct. LEXIS 2014 (cusc 1941).

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Opinion

Tilson, Judge:

Counsel for the respective parties have submitted this appeal for decision upon a stipulation to the effect that the merchandise here involved is in all material respects the same as the merchandise in United States v. Nippon Dry Goods Co., Reap. Dec. 5006; that the issues herein and conditions as to market value are the same as the issues and conditions as to market value in the cited case; that there was no higher foreign value, and the record in the cited case has been admitted in evidence herein.

Accepting this stipulation as a statement of fact, I find the proper dutiable export values of the merchandise covered by this appeal to bo the values found by the appraiser, less any amount added by the importer by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

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Tilson, Judge:

Counsel for the respective parties have submitted this appeal for decision upon a stipulation to the effect that the merchandise here involved is in all material respects the same as the merchandise in United States v. Nippon Dry Goods Co., Reap. Dec. 5006; that the issues herein and conditions as to market value are the same as the issues and conditions as to market value in the cited case; that there was no higher foreign value, and the record in the cited case has been admitted in evidence herein.

Accepting this stipulation as a statement of fact, I find the proper dutiable export values of the merchandise covered by this appeal to bo the values found by the appraiser, less any amount added by the importer by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

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Bluebook (online)

7 Cust. Ct. 371, 1941 Cust. Ct. LEXIS 2014, Counsel Stack Legal Research, https://law.counselstack.com/opinion/oceanic-linen-importing-co-v-united-states-cusc-1941.