Springman v. United States

U.S. Customs Court

Springman v. United States

7 Cust. Ct. 444, 1941 Cust. Ct. LEXIS 2071

CourtUnited States Customs Court

DecidedAugust 22, 1941

DocketNo. 5396; Entry No. 88-B

StatusPublished

This text of 7 Cust. Ct. 444 (Springman 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

Springman v. United States, 7 Cust. Ct. 444, 1941 Cust. Ct. LEXIS 2071 (cusc 1941).

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Opinion

Keefe, Judge:

This reappraisement involves the foreign value of certain bamboo baskets imported from Mexico, entered at 6 cents each. .The baskets were appraised at 40 Mexican centavos each, packed, as the foreign-market value.

At the trial of this case the plaintiff established that the merchandise was entered at the price paid the foreign shipper. However, the evidence adduced was insufficient to establish that such price represented the foreign value of the merchandise as that value is defined in section 402 (c) of the Tariff Act of 1930. On the other hand, evidence produced by the Government conclusively shows that the price freely offered to all purchasers of such merchandise in the principal markets of Mexico in the usual wholesale quantities and in the ordinary course of trade is 40 Mexican centavos each, packed.

From the evidence submitted I find that the foreign value of the bamboo baskets in question is 40 centavos each, packed. Judgment will accordingly be entered in favor of the Government affirming the findings of the appraiser.

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Keefe, Judge:

This reappraisement involves the foreign value of certain bamboo baskets imported from Mexico, entered at 6 cents each. .The baskets were appraised at 40 Mexican centavos each, packed, as the foreign-market value.

At the trial of this case the plaintiff established that the merchandise was entered at the price paid the foreign shipper. However, the evidence adduced was insufficient to establish that such price represented the foreign value of the merchandise as that value is defined in section 402 (c) of the Tariff Act of 1930. On the other hand, evidence produced by the Government conclusively shows that the price freely offered to all purchasers of such merchandise in the principal markets of Mexico in the usual wholesale quantities and in the ordinary course of trade is 40 Mexican centavos each, packed.

From the evidence submitted I find that the foreign value of the bamboo baskets in question is 40 centavos each, packed. Judgment will accordingly be entered in favor of the Government affirming the findings of the appraiser.

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Bluebook (online)

7 Cust. Ct. 444, 1941 Cust. Ct. LEXIS 2071, Counsel Stack Legal Research, https://law.counselstack.com/opinion/springman-v-united-states-cusc-1941.