Sun Wing Wo Co. v. United States

U.S. Customs Court

Sun Wing Wo Co. v. United States

6 Cust. Ct. 761, 1941 Cust. Ct. LEXIS 1119

CourtUnited States Customs Court

DecidedJanuary 23, 1941

DocketNo. 5104; Entry No. 2325

StatusPublished

This text of 6 Cust. Ct. 761 (Sun Wing Wo 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

Sun Wing Wo Co. v. United States, 6 Cust. Ct. 761, 1941 Cust. Ct. LEXIS 1119 (cusc 1941).

Pincite

Opinion

Evans, Judge:

This is an appeal from a finding of¿ value made by the appraiser at tlie port of Los Angeles on an importation of vetsin imported from China. At the hearing it was stipulated that “the invoice unit values represent the correct export values of the merchandise, and that the item appearing on the invoice as 5 per centum commission should not have been deducted from the total of the invoice values, and with that exception the entered values represent the correct export values, the foreign values being no higher.”

In view of this stipulation I find the values to be the entered values plus 5 per centum commission, which values are the export values of merchandise.

Judgment will be rendered accordingly. It is so ordered.

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Evans, Judge:

This is an appeal from a finding of¿ value made by the appraiser at tlie port of Los Angeles on an importation of vetsin imported from China. At the hearing it was stipulated that “the invoice unit values represent the correct export values of the merchandise, and that the item appearing on the invoice as 5 per centum commission should not have been deducted from the total of the invoice values, and with that exception the entered values represent the correct export values, the foreign values being no higher.”

In view of this stipulation I find the values to be the entered values plus 5 per centum commission, which values are the export values of merchandise.

Judgment will be rendered accordingly. It is so ordered.

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Bluebook (online)

6 Cust. Ct. 761, 1941 Cust. Ct. LEXIS 1119, Counsel Stack Legal Research, https://law.counselstack.com/opinion/sun-wing-wo-co-v-united-states-cusc-1941.