Rosenbluth Bros. v. United States

U.S. Customs Court

Rosenbluth Bros. v. United States

6 Cust. Ct. 840, 1941 Cust. Ct. LEXIS 1180

CourtUnited States Customs Court

DecidedMarch 14, 1941

DocketNo. 5165; Entry Nos. 703784, etc.

StatusPublished

This text of 6 Cust. Ct. 840 (Rosenbluth Bros. 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

Rosenbluth Bros. v. United States, 6 Cust. Ct. 840, 1941 Cust. Ct. LEXIS 1180 (cusc 1941).

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Opinion

Tils on, Judge:

The appeals listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the effect that the issue herein and the issue in United States v. Nippon Dry Goods Co., Reap. Dec. 5006, is the same; that the appraised value, less certain additions made by the importer, represent the proper export value of certain items of merchandise, and that there is no higher foreign value.

On the agreed facts I find and hold the proper dutiable export value of the rayon wearing apparel and the rayon footwear on the invoices covered by said appeals to be the value found by the appraiser, less any additions made by the importer by reason of the so-called Japanese consumption tax.- Judgment will be rendered accordingly.

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Tils on, Judge:

The appeals listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the effect that the issue herein and the issue in United States v. Nippon Dry Goods Co., Reap. Dec. 5006, is the same; that the appraised value, less certain additions made by the importer, represent the proper export value of certain items of merchandise, and that there is no higher foreign value.

On the agreed facts I find and hold the proper dutiable export value of the rayon wearing apparel and the rayon footwear on the invoices covered by said appeals to be the value found by the appraiser, less any additions made by the importer by reason of the so-called Japanese consumption tax.- Judgment will be rendered accordingly.

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Bluebook (online)

6 Cust. Ct. 840, 1941 Cust. Ct. LEXIS 1180, Counsel Stack Legal Research, https://law.counselstack.com/opinion/rosenbluth-bros-v-united-states-cusc-1941.