Queen Lace Co. v. United States

U.S. Customs Court

Queen Lace Co. v. United States

9 Cust. Ct. 657, 1942 Cust. Ct. LEXIS 1379

CourtUnited States Customs Court

DecidedOctober 21, 1942

DocketNo. 5741; Entry Nos. 763265 and 19655

StatusPublished

This text of 9 Cust. Ct. 657 (Queen Lace 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

Queen Lace Co. v. United States, 9 Cust. Ct. 657, 1942 Cust. Ct. LEXIS 1379 (cusc 1942).

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Opinion

TilsoN, Judge:

The two appeals listed above have been submitted for decision upon a stipulation to the effect that the market value or price at or about the date of exportation of the involved merchandise, -at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of China, for exportation to the United States, in the usual wholesale quantities and in the ordinary ■course of trade, including all cost, charges, and expenses specified in ■section 402 (d) of the act of 1930, is the appraised value, less any •amount added under duress.

I therefore find and hold the proper dutiable export value of the merchandise covered by said appeals to be the value found by the •appraiser, less any amount added under duress. Judgment-will be -rendered accordingly.

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TilsoN, Judge:

The two appeals listed above have been submitted for decision upon a stipulation to the effect that the market value or price at or about the date of exportation of the involved merchandise, -at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of China, for exportation to the United States, in the usual wholesale quantities and in the ordinary ■course of trade, including all cost, charges, and expenses specified in ■section 402 (d) of the act of 1930, is the appraised value, less any •amount added under duress.

I therefore find and hold the proper dutiable export value of the merchandise covered by said appeals to be the value found by the •appraiser, less any amount added under duress. Judgment-will be -rendered accordingly.

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9 Cust. Ct. 657, 1942 Cust. Ct. LEXIS 1379, Counsel Stack Legal Research, https://law.counselstack.com/opinion/queen-lace-co-v-united-states-cusc-1942.