Sprouse-Reitz Co. v. United States

U.S. Customs Court

Sprouse-Reitz Co. v. United States

7 Cust. Ct. 540, 1941 Cust. Ct. LEXIS 2131

CourtUnited States Customs Court

DecidedOctober 8, 1941

DocketNo. 5456; Entry No. 8762, etc.

StatusPublished

This text of 7 Cust. Ct. 540 (Sprouse-Reitz Co. 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

Sprouse-Reitz Co. v. United States, 7 Cust. Ct. 540, 1941 Cust. Ct. LEXIS 2131 (cusc 1941).

Pincite

Opinion

Tilson, Judge:

Tbe six appeals listed above have been submitted for decision upon a stipulation to the effect that the appraised value •of the rayon articles covered by said appeals, less any additions made by the importer by reason of the so-called Japanese consumption tax, represents the price at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of Japan at or about the dates of exportation thereof, in usual wholesale quantities and in the ordinary course of trade, including all costs, charges, and expenses specified in section 402 (d) of the act of 1930, and that there were no higher foreign values.

On the agreed facts, I find and hold the proper dutiable export values of the rayon articles covered by said appeals to be the values found by the appraiser, less any amount added by the importer by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

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

Tilson, Judge:

Tbe six appeals listed above have been submitted for decision upon a stipulation to the effect that the appraised value •of the rayon articles covered by said appeals, less any additions made by the importer by reason of the so-called Japanese consumption tax, represents the price at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of Japan at or about the dates of exportation thereof, in usual wholesale quantities and in the ordinary course of trade, including all costs, charges, and expenses specified in section 402 (d) of the act of 1930, and that there were no higher foreign values.

On the agreed facts, I find and hold the proper dutiable export values of the rayon articles covered by said appeals to be the values found by the appraiser, less any amount added by the importer by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

Cite This Page — Counsel Stack

Bluebook (online)

7 Cust. Ct. 540, 1941 Cust. Ct. LEXIS 2131, Counsel Stack Legal Research, https://law.counselstack.com/opinion/sprouse-reitz-co-v-united-states-cusc-1941.