R. H. Macy & Co. v. United States

U.S. Customs Court

R. H. Macy & Co. v. United States

20 Cust. Ct. 386, 1948 Cust. Ct. LEXIS 379

CourtUnited States Customs Court

DecidedFebruary 18, 1948

DocketNo. 7544; Entry Nos. 745778; 706768

StatusPublished

This text of 20 Cust. Ct. 386 (R. H. Macy & 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.

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R. H. Macy & Co. v. United States, 20 Cust. Ct. 386, 1948 Cust. Ct. LEXIS 379 (cusc 1948).

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Opinion

Mollison, Judge:

These appeals for reappraisement have been submitted for decision upon the following stipulation of counsel for the parties hereto:

(Stipulation omitted.)

On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination ■of the value of the merchandise here involved, and that such values are the appraised values, less the additions made by the importer on entry because of advances by the appraiser in similar cases.

Judgment will be rendered accordingly.

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Mollison, Judge:

These appeals for reappraisement have been submitted for decision upon the following stipulation of counsel for the parties hereto:

(Stipulation omitted.)

On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination ■of the value of the merchandise here involved, and that such values are the appraised values, less the additions made by the importer on entry because of advances by the appraiser in similar cases.

Judgment will be rendered accordingly.

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Bluebook (online)

20 Cust. Ct. 386, 1948 Cust. Ct. LEXIS 379, Counsel Stack Legal Research, https://law.counselstack.com/opinion/r-h-macy-co-v-united-states-cusc-1948.