United States v. Kent Food Corp.

U.S. Customs Court

United States v. Kent Food Corp.

22 Cust. Ct. 422, 1949 Cust. Ct. LEXIS 1794

CourtUnited States Customs Court

DecidedMarch 9, 1949

DocketNo. 7681; Entry No. 715548

StatusPublished

This text of 22 Cust. Ct. 422 (United States v. Kent Food Corp.) 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. Kent Food Corp., 22 Cust. Ct. 422, 1949 Cust. Ct. LEXIS 1794 (cusc 1949).

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Opinion

Cole, Judge:

This case concerns the dutiable value of sardines, exported from Lisbon, Portugal, in July 1939, and entered at the port of New York during the following month.

The parties have agreed, by written stipulation, that the merchandise and issues presented herein are the same as those before the court in United States v. Biddle Purchasing Co. et al., 21 Cust. Ct. 297, Reap. Dec. 7616, the record in which was incorporated by consent. In the cited case, it was found that at the time of exportation of the sardines in question it was the practice in the ordinary course of trade in the principal markets of Portugal to grant a discount from a recognized price list established by the controlling organization of manufacturers and packers of Portuguese sardines.

Undisputed facts before me establish export value, section 402 (d) of the Tariff Act of 1930 (19 U. S. C. § 1402 (d)), to be the proper [423]*423basis for appraisement of the sardines in question, and that such statutory values are the appraised values, being the importer’s entered values that included an item of 10 per centum discount. Judgment will be rendered accordingly.

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Cole, Judge:

This case concerns the dutiable value of sardines, exported from Lisbon, Portugal, in July 1939, and entered at the port of New York during the following month.

The parties have agreed, by written stipulation, that the merchandise and issues presented herein are the same as those before the court in United States v. Biddle Purchasing Co. et al., 21 Cust. Ct. 297, Reap. Dec. 7616, the record in which was incorporated by consent. In the cited case, it was found that at the time of exportation of the sardines in question it was the practice in the ordinary course of trade in the principal markets of Portugal to grant a discount from a recognized price list established by the controlling organization of manufacturers and packers of Portuguese sardines.

Undisputed facts before me establish export value, section 402 (d) of the Tariff Act of 1930 (19 U. S. C. § 1402 (d)), to be the proper [423]*423basis for appraisement of the sardines in question, and that such statutory values are the appraised values, being the importer’s entered values that included an item of 10 per centum discount. Judgment will be rendered accordingly.

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Bluebook (online)

22 Cust. Ct. 422, 1949 Cust. Ct. LEXIS 1794, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-kent-food-corp-cusc-1949.

Opinion

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