Strauss v. United States

U.S. Customs Court

Strauss v. United States

8 Cust. Ct. 727, 1942 Cust. Ct. LEXIS 722

CourtUnited States Customs Court

DecidedMay 18, 1942

DocketNo. 5638; Entry No. 704888/1, etc.

StatusPublished

This text of 8 Cust. Ct. 727 (Strauss 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

Strauss v. United States, 8 Cust. Ct. 727, 1942 Cust. Ct. LEXIS 722 (cusc 1942).

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Opinion

Tilson, Judge:

In the three appeals listed above counsel for the respective parties have agreed that the appraised value of the rayon mats, less any additions made by the importer by reason of the so-called Japanese consumption tax, to meet advances by the appraiser in similar cases, represents the export value of such items, and that there was no higher foreign value at or about the date of exportation.

On the agreed facts, I find and hold the proper dutiable export value of the rayon mats covered by the three appeals listed above to be the valúe found by the appraiser, less any additions made by the importer by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

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Tilson, Judge:

In the three appeals listed above counsel for the respective parties have agreed that the appraised value of the rayon mats, less any additions made by the importer by reason of the so-called Japanese consumption tax, to meet advances by the appraiser in similar cases, represents the export value of such items, and that there was no higher foreign value at or about the date of exportation.

On the agreed facts, I find and hold the proper dutiable export value of the rayon mats covered by the three appeals listed above to be the valúe found by the appraiser, less any additions made by the importer by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

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Bluebook (online)

8 Cust. Ct. 727, 1942 Cust. Ct. LEXIS 722, Counsel Stack Legal Research, https://law.counselstack.com/opinion/strauss-v-united-states-cusc-1942.