Pacific Undergarment Co. v. United States

U.S. Customs Court

Pacific Undergarment Co. v. United States

6 Cust. Ct. 763, 1941 Cust. Ct. LEXIS 1122

CourtUnited States Customs Court

DecidedJanuary 29, 1941

DocketNo. 5107; Entry No. 708439, etc.

StatusPublished

This text of 6 Cust. Ct. 763 (Pacific Undergarment 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 Undergarment Co. v. United States, 6 Cust. Ct. 763, 1941 Cust. Ct. LEXIS 1122 (cusc 1941).

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Opinion

Tilson, Judge:

The appeals listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the effect that the issue and certain items of the merchandise in this case are the same as in the case of United States v. Nippon Dry Goods Co., Reap. Dec. 5006, and that as to said items the appraised value, less any amount added by the importer by reason of the so-called Japanese consumption tax, represent the export value, and that there was no higher foreign value.

On the agreed facts I find and hold the proper dutiable export value of the items of merchandise marked A and checked JWT on the invoices to be the value 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:

The appeals listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the effect that the issue and certain items of the merchandise in this case are the same as in the case of United States v. Nippon Dry Goods Co., Reap. Dec. 5006, and that as to said items the appraised value, less any amount added by the importer by reason of the so-called Japanese consumption tax, represent the export value, and that there was no higher foreign value.

On the agreed facts I find and hold the proper dutiable export value of the items of merchandise marked A and checked JWT on the invoices to be the value 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)

6 Cust. Ct. 763, 1941 Cust. Ct. LEXIS 1122, Counsel Stack Legal Research, https://law.counselstack.com/opinion/pacific-undergarment-co-v-united-states-cusc-1941.