Sambrooks, Ltd. v. United States

U.S. Customs Court

Sambrooks, Ltd. v. United States

18 Cust. Ct. 353, 1947 Cust. Ct. LEXIS 444

CourtUnited States Customs Court

DecidedJanuary 31, 1947

DocketNo. 6822; Entry No. 734322, etc.

StatusPublished

This text of 18 Cust. Ct. 353 (Sambrooks, Ltd. 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

Sambrooks, Ltd. v. United States, 18 Cust. Ct. 353, 1947 Cust. Ct. LEXIS 444 (cusc 1947).

Pincite

Opinion

Tilson, Judge:

The appeals listed in schedule A, hereto attached and made a part hereof, were filed for the purpose of testing the legality of the action of the [354]*354appraiser in including as a part of the dutiable value of the merchandise the so-called British purchase tax. In submitting these appeals for decision counsel for the respective parties have agreed that the issues herein are similar in all material respects to the issues involved in United States v. Pitcairn, C. A. D. 334, and the record therein has been admitted in evidence in this case.

Upon the agreed facts and the law applicable thereto, I find and hold the proper dutiable export values of the merchandise covered by these appeals to be the values found by the appraiser, less any amounts added by the importers on entry to meet advances made by the appraiser in similar cases then pending on appeal. Judgment will be rendered accordingly.

Free access — add to your briefcase to read the full text and ask questions with AI

Tilson, Judge:

The appeals listed in schedule A, hereto attached and made a part hereof, were filed for the purpose of testing the legality of the action of the [354]*354appraiser in including as a part of the dutiable value of the merchandise the so-called British purchase tax. In submitting these appeals for decision counsel for the respective parties have agreed that the issues herein are similar in all material respects to the issues involved in United States v. Pitcairn, C. A. D. 334, and the record therein has been admitted in evidence in this case.

Upon the agreed facts and the law applicable thereto, I find and hold the proper dutiable export values of the merchandise covered by these appeals to be the values found by the appraiser, less any amounts added by the importers on entry to meet advances made by the appraiser in similar cases then pending on appeal. Judgment will be rendered accordingly.

Cite This Page — Counsel Stack

Bluebook (online)

18 Cust. Ct. 353, 1947 Cust. Ct. LEXIS 444, Counsel Stack Legal Research, https://law.counselstack.com/opinion/sambrooks-ltd-v-united-states-cusc-1947.