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United States v. Crepe Kraft Co.

6 Cust. Ct. 929, 1941 Cust. Ct. LEXIS 1252
United States Customs Court·Decided April 25, 1941·No. No. 5237; Entry No. 863923 and 863868·Published

Opinion

Kincheloe, Judge:

The appeals to reappraisement listed in schedule A attached to my decision herein and made a part hereof, involve the proper dutiable value of certain machine-glazed Kraft paper imported from Sweden. When the cases were called for hearing they were consolidated for the purpose of trial.

At the trial counsel for the respective parties stipulated in substance as follows:

(1) That the paper covered by the instant appeals to reappraisement is similar in all material respects to that which was the subject of the decision in the case of Arkell Safety Bag Co. v. United States, Reap. Dec. 4670.

(2) That the record in said case may be incorporated herein.

(3) That there is no foreign value for the paper in question.

(4) That the market values or prices at the times of exportation of the merchandise involved herein, at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of Sweden, for exportation to the United States, in the usual wholesale quantities and in the ordinary course of trade, including the cost of all containers and coverings of whatever nature, and all other costs, charges, and expenses incident to placing the merchandise in condition packed ready for shipment to the United States are:

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United States v. Crepe Kraft Co., 6 Cust. Ct. 929, 1941 Cust. Ct. LEXIS 1252 (cusc 1941).

6 Cust. Ct. 929 (United States v. Crepe Kraft Co.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.