United States v. Mrs. H. Gattle Linen Co.

U.S. Customs Court

United States v. Mrs. H. Gattle Linen Co.

6 Cust. Ct. 843, 1941 Cust. Ct. LEXIS 1184

CourtUnited States Customs Court

DecidedMarch 14, 1941

DocketNo. 5169; Entry No. 511

StatusPublished

This text of 6 Cust. Ct. 843 (United States v. Mrs. H. Gattle Linen 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. Mrs. H. Gattle Linen Co., 6 Cust. Ct. 843, 1941 Cust. Ct. LEXIS 1184 (cusc 1941).

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Opinion

Dallingee, Judge:

This appeal to reappraisement has been submitted for decision upon an oral stipulation of counsel for the parties hereto to the effect that the foreign value is the proper basis for the determination of the value of the involved merchandise and that such values were the appraised values, plus 2.75 per centum Belgian transmission tax, there being no higher export value.

On the agreed facts I find the foreign value as that value is defined in section 402 (c) of the Tariff Act of 1930, as amended, is the proper basis for the determination of the value of the merchandise here involved and that such values were the appraised values, plus 2.75 per centum Belgian transmission tax. Judgment will be rendered accordingly.

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Dallingee, Judge:

This appeal to reappraisement has been submitted for decision upon an oral stipulation of counsel for the parties hereto to the effect that the foreign value is the proper basis for the determination of the value of the involved merchandise and that such values were the appraised values, plus 2.75 per centum Belgian transmission tax, there being no higher export value.

On the agreed facts I find the foreign value as that value is defined in section 402 (c) of the Tariff Act of 1930, as amended, is the proper basis for the determination of the value of the merchandise here involved and that such values were the appraised values, plus 2.75 per centum Belgian transmission tax. Judgment will be rendered accordingly.

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Bluebook (online)

6 Cust. Ct. 843, 1941 Cust. Ct. LEXIS 1184, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-mrs-h-gattle-linen-co-cusc-1941.