United States v. Baltic American Import Co.

U.S. Customs Court

United States v. Baltic American Import Co.

2 Cust. Ct. 848, 1939 Cust. Ct. LEXIS 1653

United States Customs Court·Decided February 16, 1939·No. No. 4525; Entry No. 813306, etc.·Published

Opinion

Brown, Judge:

This case involves a pure question of fact, being the dutiable value of certain sprats in oil from Poland.

The only evidence before the court is a special agent’s report. An analysis of that report indicates that the appraised value in all the importer’s appeals before us should be affirmed, which is accordingly done.

As to the collector’s appeal, reappraisement 113539-A, the dutiable foreign value is found to be 27 zloty per 100 tins for 4%-ounce tins and 25.65 zloty per 100 tins for 5½-ounce tins export value, no foreign value being higher.

Judgment will issue accordingly.

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Brown, Judge:

This case involves a pure question of fact, being the dutiable value of certain sprats in oil from Poland.

The only evidence before the court is a special agent’s report. An analysis of that report indicates that the appraised value in all the importer’s appeals before us should be affirmed, which is accordingly done.

As to the collector’s appeal, reappraisement 113539-A, the dutiable foreign value is found to be 27 zloty per 100 tins for 4%-ounce tins and 25.65 zloty per 100 tins for 5½-ounce tins export value, no foreign value being higher.

Judgment will issue accordingly.

United States v. Baltic American Import Co., 2 Cust. Ct. 848, 1939 Cust. Ct. LEXIS 1653 (cusc 1939).

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