Strauss-Eckhardt Co. v. United States

U.S. Customs Court

Strauss-Eckhardt Co. v. United States

6 Cust. Ct. 796, 1941 Cust. Ct. LEXIS 1140

CourtUnited States Customs Court

DecidedFebruary 14, 1941

DocketNo. 5125; Entry No. 751228

StatusPublished

This text of 6 Cust. Ct. 796 (Strauss-Eckhardt 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.

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Strauss-Eckhardt Co. v. United States, 6 Cust. Ct. 796, 1941 Cust. Ct. LEXIS 1140 (cusc 1941).

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Opinion

Oliver, Presiding Judge:

This appeal to reappraisement has been submitted for decision upon the following stipulation of counsel for the parties hereto.

It is hereby stipulated and agreed between counsel, subject to the approval of the court, that the market value or the price of the items marked “A” and checked by the examiner James J. Quinn J. J. Q., 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 Japan, in the usual wholesale quantities and in the ordinary course of trade, for exportation to the United States, plus, when not included in such price, the cost of all containers and coverings of whatever nature, and all other costs, charges, and expenses incident to placing the merchandise in condition, packed ready for shipment to the United States, was the entered value; and that there was no other or higher foreign value.

On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, is the proper basis for the determination of the value of the merchandise here involved, and that such values are the entered values. Judgment will be rendered accordingly.

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Oliver, Presiding Judge:

This appeal to reappraisement has been submitted for decision upon the following stipulation of counsel for the parties hereto.

It is hereby stipulated and agreed between counsel, subject to the approval of the court, that the market value or the price of the items marked “A” and checked by the examiner James J. Quinn J. J. Q., 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 Japan, in the usual wholesale quantities and in the ordinary course of trade, for exportation to the United States, plus, when not included in such price, the cost of all containers and coverings of whatever nature, and all other costs, charges, and expenses incident to placing the merchandise in condition, packed ready for shipment to the United States, was the entered value; and that there was no other or higher foreign value.

On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, is the proper basis for the determination of the value of the merchandise here involved, and that such values are the entered values. Judgment will be rendered accordingly.

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6 Cust. Ct. 796, 1941 Cust. Ct. LEXIS 1140, Counsel Stack Legal Research, https://law.counselstack.com/opinion/strauss-eckhardt-co-v-united-states-cusc-1941.