Rudolf Lesch Fine Arts, Inc. v. United States

U.S. Customs Court

Rudolf Lesch Fine Arts, Inc. v. United States

20 Cust. Ct. 354, 1948 Cust. Ct. LEXIS 343

CourtUnited States Customs Court

DecidedJanuary 16, 1948

DocketNo. 7508; Entry Nos. 712686; 750798; 714811

StatusPublished

This text of 20 Cust. Ct. 354 (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, 20 Cust. Ct. 354, 1948 Cust. Ct. LEXIS 343 (cusc 1948).

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Opinion

Kincheloe, Judge:

The appeals for reappraisement listed in schedule A, hereto attached and made a part hereof, 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 importers on entry because of advances by the appraiser in similar cases.

Judgment will be rendered accordingly.

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Kincheloe, Judge:

The appeals for reappraisement listed in schedule A, hereto attached and made a part hereof, 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 importers on entry because of advances by the appraiser in similar cases.

Judgment will be rendered accordingly.

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Bluebook (online)

20 Cust. Ct. 354, 1948 Cust. Ct. LEXIS 343, Counsel Stack Legal Research, https://law.counselstack.com/opinion/rudolf-lesch-fine-arts-inc-v-united-states-cusc-1948.