United States v. Arthur Nelson, Ltd.

U.S. Customs Court

United States v. Arthur Nelson, Ltd.

9 Cust. Ct. 538, 1942 Cust. Ct. LEXIS 1324

CourtUnited States Customs Court

DecidedJuly 21, 1942

DocketNo. 5686; Entry No. 8615

StatusPublished

This text of 9 Cust. Ct. 538 (United States v. Arthur Nelson, Ltd.) 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

United States v. Arthur Nelson, Ltd., 9 Cust. Ct. 538, 1942 Cust. Ct. LEXIS 1324 (cusc 1942).

Pincite

Opinion

Keeee, Judge:

This reappraisement arising at Los Angeles upon an appeal by the collector of customs involves the proper value of certain confectionery imported from London, England. The total invoiced per se value amounted to £35 Os. 6d. from which was deducted a discount of 7/ per centum. The following notation appears upon the invoice: “Home consumption value £38-3-5.” Upon entry the importer accepted the home consumption value appearing upon the invoice and deducted therefrom 7K per centum trade discount, adding to make market value £3 4s. 4d. The merchandise was appraised upon the basis of the entered value.

At the trial the appraiser testified that he had failed to note that the 7H per centum trade discount had been deducted from the home consumption value stated upon the invoice, and that such discount was not an allowable item and that the value for duty purposes should have been the value for home consumption as stated by the shipper.

Section 40'2 provides that the value of imported merchandise for purposes of appraisement shall be the foreign value or the export value, whichever is higher. Inasmuch as the foreign value as declared by the shipper is not shown to be subject to a trade discount of 7K per centum, and such value is higher than the invoiced or entered value, I find such value to be the value of the merchandise for duty purposes.

Judgment will therefore be entered in favor of the Government accordingly.

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

Keeee, Judge:

This reappraisement arising at Los Angeles upon an appeal by the collector of customs involves the proper value of certain confectionery imported from London, England. The total invoiced per se value amounted to £35 Os. 6d. from which was deducted a discount of 7/ per centum. The following notation appears upon the invoice: “Home consumption value £38-3-5.” Upon entry the importer accepted the home consumption value appearing upon the invoice and deducted therefrom 7K per centum trade discount, adding to make market value £3 4s. 4d. The merchandise was appraised upon the basis of the entered value.

At the trial the appraiser testified that he had failed to note that the 7H per centum trade discount had been deducted from the home consumption value stated upon the invoice, and that such discount was not an allowable item and that the value for duty purposes should have been the value for home consumption as stated by the shipper.

Section 40'2 provides that the value of imported merchandise for purposes of appraisement shall be the foreign value or the export value, whichever is higher. Inasmuch as the foreign value as declared by the shipper is not shown to be subject to a trade discount of 7K per centum, and such value is higher than the invoiced or entered value, I find such value to be the value of the merchandise for duty purposes.

Judgment will therefore be entered in favor of the Government accordingly.

Cite This Page — Counsel Stack

Bluebook (online)

9 Cust. Ct. 538, 1942 Cust. Ct. LEXIS 1324, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-arthur-nelson-ltd-cusc-1942.