Pacific Custom Brokerage Co. v. United States

U.S. Customs Court

Pacific Custom Brokerage Co. v. United States

23 Cust. Ct. 273, 1949 Cust. Ct. LEXIS 1185

CourtUnited States Customs Court

DecidedAugust 30, 1949

DocketNo. 7734; Entry Nos. H-569; H-570; V-2638

StatusPublished

This text of 23 Cust. Ct. 273 (Pacific Custom Brokerage 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

Pacific Custom Brokerage Co. v. United States, 23 Cust. Ct. 273, 1949 Cust. Ct. LEXIS 1185 (cusc 1949).

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Opinion

Lawrence, Judge:

Tbe appeals for a reappraisement enumerated in Schedule “A,” attached hereto and made a part of this decision, present tbe question of tbe proper dutiable value of certain merchandise imported from Canada.

Tbe respective parties have submitted tbe appeals for decision upon a stipulation to tbe effect tbat tbe issues herein are the same in all material respects as those the subject of C. J. Tower & Sons v. [274]*274United States, 21 Cust. Ct. 314, Reap. Dec. 7624, and that the record in that case may be incorporated herein. The parties have also agreed that the prices at the time of exportation of such merchandise to the United States, at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of the country of exportation, in the usual wholesale quantities and in the ordinary course of trade, for exportation to the United States, were the appraised values, less additions made by the importer on entry because of advances by the appraiser in similar cases, and that there was no higher foreign value.

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 the importer on entry because of advances by the appraiser in similar cases.

Judgment will be entered accordingly.

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Lawrence, Judge:

Tbe appeals for a reappraisement enumerated in Schedule “A,” attached hereto and made a part of this decision, present tbe question of tbe proper dutiable value of certain merchandise imported from Canada.

Tbe respective parties have submitted tbe appeals for decision upon a stipulation to tbe effect tbat tbe issues herein are the same in all material respects as those the subject of C. J. Tower & Sons v. [274]*274United States, 21 Cust. Ct. 314, Reap. Dec. 7624, and that the record in that case may be incorporated herein. The parties have also agreed that the prices at the time of exportation of such merchandise to the United States, at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of the country of exportation, in the usual wholesale quantities and in the ordinary course of trade, for exportation to the United States, were the appraised values, less additions made by the importer on entry because of advances by the appraiser in similar cases, and that there was no higher foreign value.

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 the importer on entry because of advances by the appraiser in similar cases.

Judgment will be entered accordingly.

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23 Cust. Ct. 273, 1949 Cust. Ct. LEXIS 1185, Counsel Stack Legal Research, https://law.counselstack.com/opinion/pacific-custom-brokerage-co-v-united-states-cusc-1949.

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