Sutton v. United States

U.S. Customs Court

Sutton v. United States

5 Cust. Ct. 524, 1940 Cust. Ct. LEXIS 3234

CourtUnited States Customs Court

DecidedSeptember 25, 1940

DocketNo. 5008; Entry No. 759557

StatusPublished

This text of 5 Cust. Ct. 524 (Sutton 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

Sutton v. United States, 5 Cust. Ct. 524, 1940 Cust. Ct. LEXIS 3234 (cusc 1940).

Pincite

Opinion

Tilson, Judge:

This appeal to reappraisement has been submitted for decision upon the following stipulation:

That the market value or price at the time of exportation of the merchandise involved herein, at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of China, for exportation to the United States, in the usual wholesale quantities and in the ordinary course of trade, including 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 is the appraised value thereof, less the amount added under duress.

Accepting this stipulation as a statement of fact I find and bold tbe proper dutiable export value of tbe merchandise covered by said appeal to be tbe value found by tbe appraiser, less any amount added under duress. Judgment will be rendered accordingly.

Free access — add to your briefcase to read the full text and ask questions with AI

Tilson, Judge:

This appeal to reappraisement has been submitted for decision upon the following stipulation:

That the market value or price at the time of exportation of the merchandise involved herein, at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of China, for exportation to the United States, in the usual wholesale quantities and in the ordinary course of trade, including 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 is the appraised value thereof, less the amount added under duress.

Accepting this stipulation as a statement of fact I find and bold tbe proper dutiable export value of tbe merchandise covered by said appeal to be tbe value found by tbe appraiser, less any amount added under duress. Judgment will be rendered accordingly.

Cite This Page — Counsel Stack

Bluebook (online)

5 Cust. Ct. 524, 1940 Cust. Ct. LEXIS 3234, Counsel Stack Legal Research, https://law.counselstack.com/opinion/sutton-v-united-states-cusc-1940.