Petition 6425-R of Sears Roebuck & Co.

U.S. Customs Court

Petition 6425-R of Sears Roebuck & Co.

13 Cust. Ct. 329

CourtUnited States Customs Court

DecidedDecember 16, 1944

DocketNo. 49879

StatusPublished

This text of 13 Cust. Ct. 329 (Petition 6425-R of Sears Roebuck & Co.) 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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Petition 6425-R of Sears Roebuck & Co., 13 Cust. Ct. 329 (cusc 1944).

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Opinion

Opinion by

Cline, J.

It appeared from the testimony that the merchandise was appraised on the basis of foreign value; that payment was made in United States dollars; that the witness, import manager of petitioner, believed the United States dollar prices represented the export value; and that the export value was the proper dutiable value. The facts were found to be similar to those involved in Wroblewski v. United States (28 C. C. P. A. 150, C. A. D. 137). It appeared that in the instant ease entries based on invoice values had been accepted for some years; that there were statements in the official papers that the home market value was not higher than the invoice price; that the goods were not manufactured for home consumption; and that German wire for home consumption was different from the type exported. In view of the testimony of the record the court was of the opinion that the petitioner made entry in the instant case at the invoice value in good faith. In accordance therewith the petition was granted.

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Opinion by

Cline, J.

It appeared from the testimony that the merchandise was appraised on the basis of foreign value; that payment was made in United States dollars; that the witness, import manager of petitioner, believed the United States dollar prices represented the export value; and that the export value was the proper dutiable value. The facts were found to be similar to those involved in Wroblewski v. United States (28 C. C. P. A. 150, C. A. D. 137). It appeared that in the instant ease entries based on invoice values had been accepted for some years; that there were statements in the official papers that the home market value was not higher than the invoice price; that the goods were not manufactured for home consumption; and that German wire for home consumption was different from the type exported. In view of the testimony of the record the court was of the opinion that the petitioner made entry in the instant case at the invoice value in good faith. In accordance therewith the petition was granted.

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13 Cust. Ct. 329, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6425-r-of-sears-roebuck-co-cusc-1944.