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

U.S. Customs Court

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

30 Cust. Ct. 520, 1953 Cust. Ct. LEXIS 443

CourtUnited States Customs Court

DecidedFebruary 5, 1953

DocketReap. Dec. 8200; Entry No. 773539

StatusPublished

This text of 30 Cust. Ct. 520 (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, 30 Cust. Ct. 520, 1953 Cust. Ct. LEXIS 443 (cusc 1953).

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Opinion

Lawrence, Judge:

This appeal for a reappraisement relates to the proper value of an item appearing on the invoice accompanying the entry as “24 dozen K. M. Hooks No. K 359.”

At the hearing of this appeal for a reappraisement, it was agreed between counsel for the parties hereto that the item of merchandise above referred to was invoiced, entered, and appraised at 48 shillings per dozen, plus 300 per centum advance, less 2% per centum cash discount, packed. It was further stipulated and agreed between counsel that, due solely to clerical error, the price of 48 shillings per dozen should have been shown as 48 shillings per gross, and that the-correct value of the 24 dozen K. M. hooks was 48 shillings per gross, plus 300 per centum advance, less 2% per centum cash discount, packed.

I therefore find and hold that the proper value of the item of merchandise appearing on the invoice as “24 dozen K. M. Hooks No. K 359” was 48 shillings per gross, plus 300 per centum advance, less 2Yi per centum cash discount, packed.

Judgment will be entered accordingly.

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Lawrence, Judge:

This appeal for a reappraisement relates to the proper value of an item appearing on the invoice accompanying the entry as “24 dozen K. M. Hooks No. K 359.”

At the hearing of this appeal for a reappraisement, it was agreed between counsel for the parties hereto that the item of merchandise above referred to was invoiced, entered, and appraised at 48 shillings per dozen, plus 300 per centum advance, less 2% per centum cash discount, packed. It was further stipulated and agreed between counsel that, due solely to clerical error, the price of 48 shillings per dozen should have been shown as 48 shillings per gross, and that the-correct value of the 24 dozen K. M. hooks was 48 shillings per gross, plus 300 per centum advance, less 2% per centum cash discount, packed.

I therefore find and hold that the proper value of the item of merchandise appearing on the invoice as “24 dozen K. M. Hooks No. K 359” was 48 shillings per gross, plus 300 per centum advance, less 2Yi per centum cash discount, packed.

Judgment will be entered accordingly.

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Bluebook (online)

30 Cust. Ct. 520, 1953 Cust. Ct. LEXIS 443, Counsel Stack Legal Research, https://law.counselstack.com/opinion/r-j-saunders-co-v-united-states-cusc-1953.