Shoten v. United States

U.S. Customs Court

Shoten v. United States

4 Cust. Ct. 801, 1940 Cust. Ct. LEXIS 4079

CourtUnited States Customs Court

DecidedApril 17, 1940

DocketNo. 4874; Entry Nos. 1335, 1222, A-201, 930, 2293

StatusPublished

This text of 4 Cust. Ct. 801 (Shoten 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

Shoten v. United States, 4 Cust. Ct. 801, 1940 Cust. Ct. LEXIS 4079 (cusc 1940).

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Opinion

Brown, Judge:

These appeals to reappraisement have been stipulated and submitted for decision by counsel for the parties hereto.

In harmony with the stipulation, I find the foreign value, as such value is defined in section 402 (c) of the Tariff Act of 1930, is the proper basis for the determination of the values involved herein, the invoiced descriptions of which are marked A on the invoices and initialed by the respective examiners, and that such values are the unit invoiced values, plus packing and cases as invoiced.

As to all other merchandise involved, the appeals having been abandoned, I find the dutiable values to be the values returned by the appraiser. Judgment will be rendered accordingly.

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Brown, Judge:

These appeals to reappraisement have been stipulated and submitted for decision by counsel for the parties hereto.

In harmony with the stipulation, I find the foreign value, as such value is defined in section 402 (c) of the Tariff Act of 1930, is the proper basis for the determination of the values involved herein, the invoiced descriptions of which are marked A on the invoices and initialed by the respective examiners, and that such values are the unit invoiced values, plus packing and cases as invoiced.

As to all other merchandise involved, the appeals having been abandoned, I find the dutiable values to be the values returned by the appraiser. Judgment will be rendered accordingly.

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Bluebook (online)

4 Cust. Ct. 801, 1940 Cust. Ct. LEXIS 4079, Counsel Stack Legal Research, https://law.counselstack.com/opinion/shoten-v-united-states-cusc-1940.