Rudolf Lesch Fine Arts, Inc. v. United States

U.S. Customs Court

Rudolf Lesch Fine Arts, Inc. v. United States

18 Cust. Ct. 569, 1947 Cust. Ct. LEXIS 829

CourtUnited States Customs Court

DecidedApril 22, 1947

DocketNo. 7207; Entry Nos. 705164; 304132

StatusPublished

This text of 18 Cust. Ct. 569 (Rudolf Lesch Fine Arts, 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.

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Rudolf Lesch Fine Arts, Inc. v. United States, 18 Cust. Ct. 569, 1947 Cust. Ct. LEXIS 829 (cusc 1947).

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Opinion

Kincheloe, Judge:

These appeals for reappraisement have been submitted for decision upon the following stipulation of counsel for the parties hereto:

(Stipulation omitted.)

On the agreed facts 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 appraised values, less the additions made by the importer on entry because of advances by the appraiser in similar cases.

Judgment will be rendered accordingly.

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Kincheloe, Judge:

These appeals for reappraisement have been submitted for decision upon the following stipulation of counsel for the parties hereto:

(Stipulation omitted.)

On the agreed facts 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 appraised values, less the additions made by the importer on entry because of advances by the appraiser in similar cases.

Judgment will be rendered accordingly.

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Bluebook (online)

18 Cust. Ct. 569, 1947 Cust. Ct. LEXIS 829, Counsel Stack Legal Research, https://law.counselstack.com/opinion/rudolf-lesch-fine-arts-inc-v-united-states-cusc-1947.