Rohner, Gehrig & Co. v. United States

U.S. Customs Court

Rohner, Gehrig & Co. v. United States

10 Cust. Ct. 605, 1943 Cust. Ct. LEXIS 1372

CourtUnited States Customs Court

DecidedApril 28, 1943

DocketNo. 5861; Entry Nos. 798847 and 763471

StatusPublished

This text of 10 Cust. Ct. 605 (Rohner, Gehrig & 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

Rohner, Gehrig & Co. v. United States, 10 Cust. Ct. 605, 1943 Cust. Ct. LEXIS 1372 (cusc 1943).

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Opinion

Kincheloe, Judge:

These appeals for reappraisement were submitted for decision on an oral stipulation by and between counsel for the respective parties to the effect that the facts in issue herein are the same in all material respects as the facts in issue in the case of United States v. Rohner, Gehrig & Co., Inc., Reap. Dec. 5724 except that the amount of the fee paid to Dr. Buchi differs; that the record in said decided case may be incorporated herein; that the amounts of the Buchi fee, in each case, are the amounts added under duress and shown in the duress certificates; and that the appraised values, less the amounts of the Buchi fee represent the correct dutiable values.

On the basis of this record I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the merchandise here involved, and that such values are the entered values, less the amounts added by the importer on entry to meet the advance made by the appraiser in a test case pending reappraisement.

Judgment will be rendered accordingly.

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Kincheloe, Judge:

These appeals for reappraisement were submitted for decision on an oral stipulation by and between counsel for the respective parties to the effect that the facts in issue herein are the same in all material respects as the facts in issue in the case of United States v. Rohner, Gehrig & Co., Inc., Reap. Dec. 5724 except that the amount of the fee paid to Dr. Buchi differs; that the record in said decided case may be incorporated herein; that the amounts of the Buchi fee, in each case, are the amounts added under duress and shown in the duress certificates; and that the appraised values, less the amounts of the Buchi fee represent the correct dutiable values.

On the basis of this record I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the merchandise here involved, and that such values are the entered values, less the amounts added by the importer on entry to meet the advance made by the appraiser in a test case pending reappraisement.

Judgment will be rendered accordingly.

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Bluebook (online)

10 Cust. Ct. 605, 1943 Cust. Ct. LEXIS 1372, Counsel Stack Legal Research, https://law.counselstack.com/opinion/rohner-gehrig-co-v-united-states-cusc-1943.