St. Hilda Guild, Inc. v. United States

U.S. Customs Court

St. Hilda Guild, Inc. v. United States

19 Cust. Ct. 198, 1947 Cust. Ct. LEXIS 1238

CourtUnited States Customs Court

DecidedJune 24, 1947

DocketNo. 7309; Entry Nos. 705020; 709871

StatusPublished

This text of 19 Cust. Ct. 198 (St. Hilda Guild, Inc. 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

St. Hilda Guild, Inc. v. United States, 19 Cust. Ct. 198, 1947 Cust. Ct. LEXIS 1238 (cusc 1947).

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Opinion

Tilson, Judge:

The appeals listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the effect that the appraised values, less the additions made by the importers on entry because of advances by the appraiser in similar cases, is equal to the price, at the time of exportation of such merchandise to the United States, at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of the country from which exported, in the usual wholesale quantities and in the ordinary course of trade, for exportation to the United States, and that the foreign value of such or similar merchandise was not any higher.

Accepting this stipulation as a statement of fact, and following United States v. Pitcairn, C. A. D. 334, I find and hold the proper dutiable export values of said merchandise to be the values found by the appraiser, less any amounts added on entry by the importers to meet advances made by the appraiser in similar cases then pending on appeal. Judgment will be rendered accordingly.

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Tilson, Judge:

The appeals listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the effect that the appraised values, less the additions made by the importers on entry because of advances by the appraiser in similar cases, is equal to the price, at the time of exportation of such merchandise to the United States, at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of the country from which exported, in the usual wholesale quantities and in the ordinary course of trade, for exportation to the United States, and that the foreign value of such or similar merchandise was not any higher.

Accepting this stipulation as a statement of fact, and following United States v. Pitcairn, C. A. D. 334, I find and hold the proper dutiable export values of said merchandise to be the values found by the appraiser, less any amounts added on entry by the importers to meet advances made by the appraiser in similar cases then pending on appeal. Judgment will be rendered accordingly.

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Bluebook (online)

19 Cust. Ct. 198, 1947 Cust. Ct. LEXIS 1238, Counsel Stack Legal Research, https://law.counselstack.com/opinion/st-hilda-guild-inc-v-united-states-cusc-1947.