R. J. Saunders & Co. v. United States

U.S. Customs Court

R. J. Saunders & Co. v. United States

18 Cust. Ct. 369, 1947 Cust. Ct. LEXIS 461

CourtUnited States Customs Court

DecidedFebruary 5, 1947

DocketNo. 6839; Entry No. 704531

StatusPublished

This text of 18 Cust. Ct. 369 (R. J. Saunders & 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

R. J. Saunders & Co. v. United States, 18 Cust. Ct. 369, 1947 Cust. Ct. LEXIS 461 (cusc 1947).

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Opinion

Lawbence, Judge:

It has been agreed between the parties hereto that the issues herein relating to the above-mentioned merchandise are the same in all material respects as those decided in United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. (Customs) 183, C. A. D. 334, and that the record therein may be incorporated herein.

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

Judgment will be entered accordingly.

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Lawbence, Judge:

It has been agreed between the parties hereto that the issues herein relating to the above-mentioned merchandise are the same in all material respects as those decided in United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. (Customs) 183, C. A. D. 334, and that the record therein may be incorporated herein.

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

Judgment will be entered accordingly.

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Bluebook (online)

18 Cust. Ct. 369, 1947 Cust. Ct. LEXIS 461, Counsel Stack Legal Research, https://law.counselstack.com/opinion/r-j-saunders-co-v-united-states-cusc-1947.