Transpacific Importing Co. v. United States

U.S. Customs Court

Transpacific Importing Co. v. United States

6 Cust. Ct. 820, 1941 Cust. Ct. LEXIS 1166

CourtUnited States Customs Court

DecidedMarch 5, 1941

DocketNo. 5151; Entry Nos. 2317, 614-K, etc.

StatusPublished

This text of 6 Cust. Ct. 820 (Transpacific Importing 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

Transpacific Importing Co. v. United States, 6 Cust. Ct. 820, 1941 Cust. Ct. LEXIS 1166 (cusc 1941).

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Opinion

Tilson, Judge:

The appeals listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the effect that the issue herein and the issue in United States v. Nippon Dry Goods Co., Reap. Dec. 5006, is the same; that the appraised value, less certain additions, represents the proper dutiable export value, and that there is no higher foreign value.

On the agreed facts I find and hold the proper dutiable export value of the items of merchandise marked A and checked by the examiners of record to be the value found by the appraiser, less any additions made by the importer by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

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Tilson, Judge:

The appeals listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the effect that the issue herein and the issue in United States v. Nippon Dry Goods Co., Reap. Dec. 5006, is the same; that the appraised value, less certain additions, represents the proper dutiable export value, and that there is no higher foreign value.

On the agreed facts I find and hold the proper dutiable export value of the items of merchandise marked A and checked by the examiners of record to be the value found by the appraiser, less any additions made 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. 820, 1941 Cust. Ct. LEXIS 1166, Counsel Stack Legal Research, https://law.counselstack.com/opinion/transpacific-importing-co-v-united-states-cusc-1941.