Peggy Pajama, Inc. v. United States

U.S. Customs Court

Peggy Pajama, Inc. v. United States

6 Cust. Ct. 800, 1941 Cust. Ct. LEXIS 1142

CourtUnited States Customs Court

DecidedFebruary 18, 1941

DocketNo. 5127; Entry No. 849606, etc.

StatusPublished

This text of 6 Cust. Ct. 800 (Peggy Pajama, Inc. 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

Peggy Pajama, Inc. v. United States, 6 Cust. Ct. 800, 1941 Cust. Ct. LEXIS 1142 (cusc 1941).

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Opinion

TilsoN, Judge:

The appeals listed in schedule A attached to my decision herein and made a part hereof have been submitted for decision upon a stipulation to the effect that certain items of the merchandise are the same as the merchandise in United States v. Nippon Dry Goods Co., Reap. Dec. 5006, that the issue in the two cases-is the same, and that the appraised value less any additions made by reason of the so-called Japanese consumption tax represent the proper dutiable export value.

On the agreed facts I find and hold the proper dutiable export value of the items marked A and checked JWT on the invoices to be the value found by the appraiser, less any amount added 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 attached to my decision herein and made a part hereof have been submitted for decision upon a stipulation to the effect that certain items of the merchandise are the same as the merchandise in United States v. Nippon Dry Goods Co., Reap. Dec. 5006, that the issue in the two cases-is the same, and that the appraised value less any additions made by reason of the so-called Japanese consumption tax represent the proper dutiable export value.

On the agreed facts I find and hold the proper dutiable export value of the items marked A and checked JWT on the invoices to be the value found by the appraiser, less any amount added by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

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Bluebook (online)

6 Cust. Ct. 800, 1941 Cust. Ct. LEXIS 1142, Counsel Stack Legal Research, https://law.counselstack.com/opinion/peggy-pajama-inc-v-united-states-cusc-1941.