T. D. Downing Co. v. United States

U.S. Customs Court

T. D. Downing Co. v. United States

6 Cust. Ct. 1032, 1941 Cust. Ct. LEXIS 1322

CourtUnited States Customs Court

DecidedJune 13, 1941

DocketNo. 5307; Entry Nos. 12898 and 13523

StatusPublished

This text of 6 Cust. Ct. 1032 (T. D. Downing 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

T. D. Downing Co. v. United States, 6 Cust. Ct. 1032, 1941 Cust. Ct. LEXIS 1322 (cusc 1941).

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Opinion

Tilson, Judge:

The two appeals listed above have been submitted for decision upon a stipulation to the effect that the appraised value of the rayon wearing apparel covered by these appeals, less any additions made by the importer by reason of the so-called Japanese consumption tax, represents the proper export value of such merchandise, and that there was no higher foreign value at the date of exportation thereof.

On the agreed facts, I find and hold the proper dutiable export value of 'the rayon wearing apparel covered by these two appeals to be the value found by the appraiser, less any amount added by the importer by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

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Tilson, Judge:

The two appeals listed above have been submitted for decision upon a stipulation to the effect that the appraised value of the rayon wearing apparel covered by these appeals, less any additions made by the importer by reason of the so-called Japanese consumption tax, represents the proper export value of such merchandise, and that there was no higher foreign value at the date of exportation thereof.

On the agreed facts, I find and hold the proper dutiable export value of 'the rayon wearing apparel covered by these two appeals to be the value found by the appraiser, less any amount added by the importer by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

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Bluebook (online)

6 Cust. Ct. 1032, 1941 Cust. Ct. LEXIS 1322, Counsel Stack Legal Research, https://law.counselstack.com/opinion/t-d-downing-co-v-united-states-cusc-1941.