Railway Express Agency, Inc. v. United States

U.S. Customs Court

Railway Express Agency, Inc. v. United States

24 Cust. Ct. 602, 1950 Cust. Ct. LEXIS 2090

CourtUnited States Customs Court

DecidedApril 27, 1950

DocketNo. 7824; Entry No. 221

StatusPublished

This text of 24 Cust. Ct. 602 (Railway Express Agency, Inc. 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

Railway Express Agency, Inc. v. United States, 24 Cust. Ct. 602, 1950 Cust. Ct. LEXIS 2090 (cusc 1950).

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Opinion

Kao, Judge:

This appeal for reappraisement raises tbe question of the proper dutiable value of certain cowhide leather gloves, imported from Cuba, and entered at the port of Tampa, Florida.

It appears from a statement made bj counsel for the Government at the time of trial that the item listed as No. 110 on the consular invoice was inadvertently appraised at $11 per dozen, less 2 per centum cash discount, packed, but that it was the intention of the appraiser to appraise said item at $9 per dozen, less 2 per centum, packed.

On the record before me, I find that the value of the item listed on the consular invoice as No. 110, and described thereon as “6 dozens of pairs Split Cowhide Work Gloves” is $9 per dozen, less 2 per centum, packed.

Judgment will be entered accordingly.

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Kao, Judge:

This appeal for reappraisement raises tbe question of the proper dutiable value of certain cowhide leather gloves, imported from Cuba, and entered at the port of Tampa, Florida.

It appears from a statement made bj counsel for the Government at the time of trial that the item listed as No. 110 on the consular invoice was inadvertently appraised at $11 per dozen, less 2 per centum cash discount, packed, but that it was the intention of the appraiser to appraise said item at $9 per dozen, less 2 per centum, packed.

On the record before me, I find that the value of the item listed on the consular invoice as No. 110, and described thereon as “6 dozens of pairs Split Cowhide Work Gloves” is $9 per dozen, less 2 per centum, packed.

Judgment will be entered accordingly.

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Bluebook (online)

24 Cust. Ct. 602, 1950 Cust. Ct. LEXIS 2090, Counsel Stack Legal Research, https://law.counselstack.com/opinion/railway-express-agency-inc-v-united-states-cusc-1950.