Sabbagh Bros. v. United States

U.S. Customs Court

Sabbagh Bros. v. United States

6 Cust. Ct. 801, 1941 Cust. Ct. LEXIS 1144

CourtUnited States Customs Court

DecidedFebruary 20, 1941

DocketNo. 5129; Entry No. 855738/2, etc.

StatusPublished

This text of 6 Cust. Ct. 801 (Sabbagh 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

Sabbagh Bros. v. United States, 6 Cust. Ct. 801, 1941 Cust. Ct. LEXIS 1144 (cusc 1941).

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Opinion

Tilson, Judge:

The appeals listed in schedule A, attached hereto and made a part hereof, have been submitted for decision upon a stipulation to the effect that at or about the dates of exportation the market value or price at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of China, for export to the United States, in usual wholesale quantities and in the ordinary course of trade, including all costs, charges, and expenses specified in section 402 (d) of the Tariff Act of 1930, is the appraised value, less any amount added under duress.

On the agreed facts I find and hold the proper dutiable export value of the merchandise covered by said appeals to be the value found by the appraiser, less any amount added under duress. Judgment will be rendered accordingly.

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Tilson, Judge:

The appeals listed in schedule A, attached hereto and made a part hereof, have been submitted for decision upon a stipulation to the effect that at or about the dates of exportation the market value or price at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of China, for export to the United States, in usual wholesale quantities and in the ordinary course of trade, including all costs, charges, and expenses specified in section 402 (d) of the Tariff Act of 1930, is the appraised value, less any amount added under duress.

On the agreed facts I find and hold the proper dutiable export value of the merchandise covered by said appeals to be the value found by the appraiser, less any amount added under duress. Judgment will be rendered accordingly.

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Bluebook (online)

6 Cust. Ct. 801, 1941 Cust. Ct. LEXIS 1144, Counsel Stack Legal Research, https://law.counselstack.com/opinion/sabbagh-bros-v-united-states-cusc-1941.