Roebuck v. United States

U.S. Customs Court

Roebuck v. United States

23 Cust. Ct. 275, 1949 Cust. Ct. LEXIS 1188

CourtUnited States Customs Court

DecidedSeptember 2, 1949

DocketNo. 7737; Entry No. 3139

StatusPublished

This text of 23 Cust. Ct. 275 (Roebuck 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

Roebuck v. United States, 23 Cust. Ct. 275, 1949 Cust. Ct. LEXIS 1188 (cusc 1949).

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Opinion

Lawrence, Judge:

The question of the proper dutiable value of certain wool felt slippers and soles imported from Canada forms the subject of this appeal for a reappraisement.

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 prices at the time of exportation of such merchandise to the United States, at which such or similar merchandise was freely offered [276]*276for 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, were the appraised values, 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-, values of said merchandise, and that such values are the appraised values, less additions made by the importer on entry because of advances by the appraiser in similar cases.

Judgment will be entered accordingly.

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Lawrence, Judge:

The question of the proper dutiable value of certain wool felt slippers and soles imported from Canada forms the subject of this appeal for a reappraisement.

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 prices at the time of exportation of such merchandise to the United States, at which such or similar merchandise was freely offered [276]*276for 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, were the appraised values, 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-, values of said merchandise, and that such values are the appraised values, less additions made by the importer on entry because of advances by the appraiser in similar cases.

Judgment will be entered accordingly.

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Bluebook (online)

23 Cust. Ct. 275, 1949 Cust. Ct. LEXIS 1188, Counsel Stack Legal Research, https://law.counselstack.com/opinion/roebuck-v-united-states-cusc-1949.

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