Radio Corp. of America v. United States

U.S. Customs Court

Radio Corp. of America v. United States

23 Cust. Ct. 274, 1949 Cust. Ct. LEXIS 1187

CourtUnited States Customs Court

DecidedAugust 31, 1949

DocketNo. 7736; Entry No. 800559

StatusPublished

This text of 23 Cust. Ct. 274 (Radio Corp. of America 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

Radio Corp. of America v. United States, 23 Cust. Ct. 274, 1949 Cust. Ct. LEXIS 1187 (cusc 1949).

Pincite

Opinion

Lawrence, Judge:

This appeal for a reappraisement involves the question of the proper dutiable value of certain radio receivers imported from Canada.

The respective parties have submitted the appeal for decision upon a stipulation to the effect that the issues herein are the same in all material respects as those the subject of C. J. Tower & Sons v. United States, 21 Cust. Ct. 314, Reap. Dec. 7624, and that the record in that case may be incorporated herein. The parties have also agreed that the price at the time of exportation of such merchandise to the United States, at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of the country of exportation, in the usual wholesale quantities and in the ordinary course of trade, for exportation to the United States, was the appraised value, less additions made by the importer on entry because of advances by the appraiser in similar cases, and that there was no higher foreign value.

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 value of said merchandise, and that such value is the appraised value, less additions made by importer on entry because of advances by the appraiser in similar cases.

Judgment will be entered accordingly.

Free access — add to your briefcase to read the full text and ask questions with AI

Lawrence, Judge:

This appeal for a reappraisement involves the question of the proper dutiable value of certain radio receivers imported from Canada.

The respective parties have submitted the appeal for decision upon a stipulation to the effect that the issues herein are the same in all material respects as those the subject of C. J. Tower & Sons v. United States, 21 Cust. Ct. 314, Reap. Dec. 7624, and that the record in that case may be incorporated herein. The parties have also agreed that the price at the time of exportation of such merchandise to the United States, at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of the country of exportation, in the usual wholesale quantities and in the ordinary course of trade, for exportation to the United States, was the appraised value, less additions made by the importer on entry because of advances by the appraiser in similar cases, and that there was no higher foreign value.

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 value of said merchandise, and that such value is the appraised value, less additions made by importer on entry because of advances by the appraiser in similar cases.

Judgment will be entered accordingly.

Cite This Page — Counsel Stack

Bluebook (online)

23 Cust. Ct. 274, 1949 Cust. Ct. LEXIS 1187, Counsel Stack Legal Research, https://law.counselstack.com/opinion/radio-corp-of-america-v-united-states-cusc-1949.

Opinion

Related

Cite This Page — Counsel Stack