United States v. Navailles

U.S. Customs Court

United States v. Navailles

7 Cust. Ct. 351, 1941 Cust. Ct. LEXIS 2001

CourtUnited States Customs Court

DecidedJune 20, 1941

DocketNo. 5326; Entry No. 779

StatusPublished

This text of 7 Cust. Ct. 351 (United States v. Navailles) 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. Navailles, 7 Cust. Ct. 351, 1941 Cust. Ct. LEXIS 2001 (cusc 1941).

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Opinion

Keefe, Judge:

The merchandise the subject of reappraisement consists of certain balsa wood lifesavers entered and appraised at the invoice prices less nondutiable charges of freight and consular fee. The customs broker subsequently discovered that the non-dutiable charges were not included in the price of the merchandise and so notified the appraiser who advised an appeal to this court.

At the trial it was agreed between the parties hereto that the merchandise consisted of balsa wood lifesavers and that the correct dutiable value is .$112, plus $74.90, plus $2.50, or a total of $189.40.

In view of stipulation of counsel I hold that the export value of the merchandise herein is U. S. $36,815 per 1,000 feet, net, there being no higher foreign value.

Judgment will therefore be entered in favor of the Government.

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Keefe, Judge:

The merchandise the subject of reappraisement consists of certain balsa wood lifesavers entered and appraised at the invoice prices less nondutiable charges of freight and consular fee. The customs broker subsequently discovered that the non-dutiable charges were not included in the price of the merchandise and so notified the appraiser who advised an appeal to this court.

At the trial it was agreed between the parties hereto that the merchandise consisted of balsa wood lifesavers and that the correct dutiable value is .$112, plus $74.90, plus $2.50, or a total of $189.40.

In view of stipulation of counsel I hold that the export value of the merchandise herein is U. S. $36,815 per 1,000 feet, net, there being no higher foreign value.

Judgment will therefore be entered in favor of the Government.

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Bluebook (online)

7 Cust. Ct. 351, 1941 Cust. Ct. LEXIS 2001, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-navailles-cusc-1941.