United States v. Bamberger

17 Cust. Ct. 313, 1946 Cust. Ct. LEXIS 872

• Court: United States Customs Court
• Decided: September 19, 1946
• Docket: No. 6365; Entry No. N-225, etc.
• Status: Published

Opinion

Cole, Judge

(Abstract): These appeals for reappraisement of various items of merchandise concern the so-called British purchase tax, described in the law of the United Kingdom entitled, “Finance (No. 2) Act 1940 3 & 4 Geo. 6 Ch. 48.” The said tax was held not to be an item to be included in foreign value as defined in section 402 (e) of the Tariff Act of 1930 as amended by the Customs Administrative Act of 1938 (19 U. S. C. 1940 ed. § 1402 (c)). United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334.

The established facts make export value, section 402 (d) of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1402 (d)), the proper basis for appraisement of the articles in question, such statutory value thereof being the appraised values.