United States v. Percy

U.S. Customs Court

United States v. Percy

5 Cust. Ct. 468, 1940 Cust. Ct. LEXIS 3178

CourtUnited States Customs Court

DecidedJune 25, 1940

DocketNo. 4952; Entry Nos. 268, 273

StatusPublished

This text of 5 Cust. Ct. 468 (United States v. Percy) 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. Percy, 5 Cust. Ct. 468, 1940 Cust. Ct. LEXIS 3178 (cusc 1940).

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Opinion

Tilson, Judge:

These two appeals were partially tried at Columbus, Ohio, at which time there was admitted in evidence a special agent’s report as to the proper dutiable foreign value of the involved merchandise. The case was later transferred to Boston, where the importer appeared in person, but offered no evidence of any material value.

The plaintiff contends for values of $3.60 per dozen net, packing included, less 2 per centum for the 20 ounce bottles, and $2.40 per dozen net, packing included, less 2 per centum for the 8-ounce bottle, as the foreign value of this merchandise.

The evidence before me supports the values contended for by the plaintiff, and I, therefore, find the proper dutiable foreign values of this merchandise to be the values hereinbefore set out. Judgment will be rendered accordingly.

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Tilson, Judge:

These two appeals were partially tried at Columbus, Ohio, at which time there was admitted in evidence a special agent’s report as to the proper dutiable foreign value of the involved merchandise. The case was later transferred to Boston, where the importer appeared in person, but offered no evidence of any material value.

The plaintiff contends for values of $3.60 per dozen net, packing included, less 2 per centum for the 20 ounce bottles, and $2.40 per dozen net, packing included, less 2 per centum for the 8-ounce bottle, as the foreign value of this merchandise.

The evidence before me supports the values contended for by the plaintiff, and I, therefore, find the proper dutiable foreign values of this merchandise to be the values hereinbefore set out. Judgment will be rendered accordingly.

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Bluebook (online)

5 Cust. Ct. 468, 1940 Cust. Ct. LEXIS 3178, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-percy-cusc-1940.