Toa Kigyo Corp. v. United States

U.S. Customs Court

Toa Kigyo Corp. v. United States

7 Cust. Ct. 337, 1941 Cust. Ct. LEXIS 1987

CourtUnited States Customs Court

DecidedJune 16, 1941

DocketNo. 5312; Entry No. C-199, etc.

StatusPublished

This text of 7 Cust. Ct. 337 (Toa Kigyo Corp. 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

Toa Kigyo Corp. v. United States, 7 Cust. Ct. 337, 1941 Cust. Ct. LEXIS 1987 (cusc 1941).

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Opinion

Brown, Judge:

Tbe sixteen importer’s appeals to reappraisement here involved all cover tuna fish from Japan entered at the port of Philadelphia from which point the appeals were continued to New York.

At the hearing in New York on January 14, 1941, it was orally stipulated by the parties that the plaintiff is the same in this case as in Reap. Dec. 5002, that thé merchandise is the same, that the party of export is the same. The record in Reap. Dec. 5002 was incorporated into this case by consent.

Therefore, following the findings in said incorporated case, Reap. Dec. 5002, I find that the export value is the proper basis of valuation and that the dutiable export value here consists of the appraised unit values, less 3 per centum, less / per centum as swell allowance, less nondutiable charges as found by the appraiser.

Judgment will be rendered accordingly.

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Brown, Judge:

Tbe sixteen importer’s appeals to reappraisement here involved all cover tuna fish from Japan entered at the port of Philadelphia from which point the appeals were continued to New York.

At the hearing in New York on January 14, 1941, it was orally stipulated by the parties that the plaintiff is the same in this case as in Reap. Dec. 5002, that thé merchandise is the same, that the party of export is the same. The record in Reap. Dec. 5002 was incorporated into this case by consent.

Therefore, following the findings in said incorporated case, Reap. Dec. 5002, I find that the export value is the proper basis of valuation and that the dutiable export value here consists of the appraised unit values, less 3 per centum, less / per centum as swell allowance, less nondutiable charges as found by the appraiser.

Judgment will be rendered accordingly.

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Bluebook (online)

7 Cust. Ct. 337, 1941 Cust. Ct. LEXIS 1987, Counsel Stack Legal Research, https://law.counselstack.com/opinion/toa-kigyo-corp-v-united-states-cusc-1941.