Trans-Oriental Traders, Inc. v. United States

U.S. Customs Court

Trans-Oriental Traders, Inc. v. United States

6 Cust. Ct. 817, 1941 Cust. Ct. LEXIS 1162

CourtUnited States Customs Court

DecidedMarch 4, 1941

DocketNo. 5147; Entry No. 56717

StatusPublished

This text of 6 Cust. Ct. 817 (Trans-Oriental Traders, Inc. 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

Trans-Oriental Traders, Inc. v. United States, 6 Cust. Ct. 817, 1941 Cust. Ct. LEXIS 1162 (cusc 1941).

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Opinion

Tilson, Judge:

This appeal has been submitted for decision upon a stipulation to the effect that the issue herein and in United States v. Nippon Dry Goods Co., Reap. Dec. 5006, is the same and that the appraised value of certain items, less any amount added by the importer by reason of the so-called Japanese consumption tax, represents the export value of said items and that there was no higher foreign value.

On the agreed facts I find and hold the proper dutiable export value of the items marked A and checked JWT or WG on the invoices to be the appraised value 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:

This appeal has been submitted for decision upon a stipulation to the effect that the issue herein and in United States v. Nippon Dry Goods Co., Reap. Dec. 5006, is the same and that the appraised value of certain items, less any amount added by the importer by reason of the so-called Japanese consumption tax, represents the export value of said items and that there was no higher foreign value.

On the agreed facts I find and hold the proper dutiable export value of the items marked A and checked JWT or WG on the invoices to be the appraised value 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. 817, 1941 Cust. Ct. LEXIS 1162, Counsel Stack Legal Research, https://law.counselstack.com/opinion/trans-oriental-traders-inc-v-united-states-cusc-1941.