Snelwar v. United States

U.S. Customs Court

Snelwar v. United States

20 Cust. Ct. 350, 1948 Cust. Ct. LEXIS 337

CourtUnited States Customs Court

DecidedJanuary 13, 1948

DocketNo. 7502; Entry No. 31314, etc.

StatusPublished

This text of 20 Cust. Ct. 350 (Snelwar 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

Snelwar v. United States, 20 Cust. Ct. 350, 1948 Cust. Ct. LEXIS 337 (cusc 1948).

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Opinion

Johnson, Judge:

This proceeding has been submitted upon a stipulation wherein the parties hereto have agreed that the issues involved in these reappraise-ments are the same in all material respects as in the case of United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334. The record in that case was admitted as part of the record herein.

In view of the aforesaid stipulation and accepting same as a statement of fact, and in view of the decision cited, I find and hold that the export values of the merchandise are the values found by the appraiser, less any additions on entry by the importer by reason of advances by the appraiser in similar cases to equal the British purchase tax, so-called.

Judgment will be rendered accordingly.

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Johnson, Judge:

This proceeding has been submitted upon a stipulation wherein the parties hereto have agreed that the issues involved in these reappraise-ments are the same in all material respects as in the case of United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334. The record in that case was admitted as part of the record herein.

In view of the aforesaid stipulation and accepting same as a statement of fact, and in view of the decision cited, I find and hold that the export values of the merchandise are the values found by the appraiser, less any additions on entry by the importer by reason of advances by the appraiser in similar cases to equal the British purchase tax, so-called.

Judgment will be rendered accordingly.

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Bluebook (online)

20 Cust. Ct. 350, 1948 Cust. Ct. LEXIS 337, Counsel Stack Legal Research, https://law.counselstack.com/opinion/snelwar-v-united-states-cusc-1948.