Stern v. United States

U.S. Customs Court

Stern v. United States

18 Cust. Ct. 300, 1947 Cust. Ct. LEXIS 377

CourtUnited States Customs Court

DecidedJanuary 14, 1947

DocketNo. 6755; Entry Nos. 751599; 748460

StatusPublished

This text of 18 Cust. Ct. 300 (Stern 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

Stern v. United States, 18 Cust. Ct. 300, 1947 Cust. Ct. LEXIS 377 (cusc 1947).

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Opinion

Tilson, Judge:

In submitting for decision the two appeals listed above, • counsel for the respective parties have agreed that the issues involved in this case are similar in all material respects to the issues involved in United States v. Pitcairn, C. A. D. 334, and the record therein has been admitted in evidence in this case.

[301]*301Accepting this agreement as a statement of fact, and following the cited authority, I find and hold the proper dutiable export values of the merchandise •covered by these appeals to be the values found by the appraiser, less any addi- » tions made on entry by the importer 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:

In submitting for decision the two appeals listed above, • counsel for the respective parties have agreed that the issues involved in this case are similar in all material respects to the issues involved in United States v. Pitcairn, C. A. D. 334, and the record therein has been admitted in evidence in this case.

[301]*301Accepting this agreement as a statement of fact, and following the cited authority, I find and hold the proper dutiable export values of the merchandise •covered by these appeals to be the values found by the appraiser, less any addi- » tions made on entry by the importer 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)

18 Cust. Ct. 300, 1947 Cust. Ct. LEXIS 377, Counsel Stack Legal Research, https://law.counselstack.com/opinion/stern-v-united-states-cusc-1947.