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United States v. Crepe Kraft Co.

6 Cust. Ct. 929, 1941 Cust. Ct. LEXIS 1252
CourtUnited States Customs Court
DecidedApril 25, 1941
DocketNo. 5237; Entry No. 863923 and 863868
StatusPublished

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

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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Bluebook (online)
6 Cust. Ct. 929, 1941 Cust. Ct. LEXIS 1252, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-crepe-kraft-co-cusc-1941.