United States v. Heim

U.S. Customs Court

United States v. Heim

5 Cust. Ct. 610, 1940 Cust. Ct. LEXIS 3284

CourtUnited States Customs Court

DecidedDecember 3, 1940

DocketNo. 5058; Entry No. 1331

StatusPublished

This text of 5 Cust. Ct. 610 (United States v. Heim) 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. Heim, 5 Cust. Ct. 610, 1940 Cust. Ct. LEXIS 3284 (cusc 1940).

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Opinion

Evans, Judge:

This is an appeal by the collector of customs from a finding of value by the appraiser at the port of Los Angeles, Calif. The merchandise consists of confectionery which was appraised as invoiced and entered. The Government claims that to the values found by the appraiser should be added an amount for drawback, which the invoice states is not included in the prices as invoiced. The invoice also contains a statement of the amount of drawback claimed.

We find no evidence in the record sufficient to sustain the claim of the Government, and therefore find that the values are as found by the appraiser and as entered.

Judgment will be rendered, accordingly. It is so ordered.

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Evans, Judge:

This is an appeal by the collector of customs from a finding of value by the appraiser at the port of Los Angeles, Calif. The merchandise consists of confectionery which was appraised as invoiced and entered. The Government claims that to the values found by the appraiser should be added an amount for drawback, which the invoice states is not included in the prices as invoiced. The invoice also contains a statement of the amount of drawback claimed.

We find no evidence in the record sufficient to sustain the claim of the Government, and therefore find that the values are as found by the appraiser and as entered.

Judgment will be rendered, accordingly. It is so ordered.

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Bluebook (online)

5 Cust. Ct. 610, 1940 Cust. Ct. LEXIS 3284, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-heim-cusc-1940.