United States v. Scaramelli & Co.

U.S. Customs Court

United States v. Scaramelli & Co.

33 Cust. Ct. 513, 1954 Cust. Ct. LEXIS 1060

CourtUnited States Customs Court

DecidedJuly 21, 1954

DocketReap. Dec. 8325; Entry No. 702224-1/2

StatusPublished

This text of 33 Cust. Ct. 513 (United States v. Scaramelli & 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. Scaramelli & Co., 33 Cust. Ct. 513, 1954 Cust. Ct. LEXIS 1060 (cusc 1954).

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Opinion

Ekwall, Judge:

This is an appeal for reappraisement filed by the collector and involves the proper value of certain cheese imported at the port of New York. The customs examiner who passed upon the merchandise was produced as a witness by the plaintiff. He testified that the appraisement was made through error caused by the fact that the customs broker, in making entry, transposed the weights of the two classes of cheese by reason of which the unit-per-kilo values were transposed. He further testified that the proper dutiable values were $1.50 per kilo for the Tuscan Pecorino cheese, less 2 per centum, less nondutiable charges, plus the proportionate share of covering, and as to the Romano Pecorino Genuine cheese, the proper valuation was $1.60 per kilo less 2 per centum, less nondutiable charges, plus proportionate part of cost of covering.

[514]*514On this record, I find that the value of the Tuscan Pecorino cheese, consisting of 2,468.5 kilos net, is $1.50 per kilo, less 2 per centum, less nondutiable charges, plus proportionate part of cost of covering per kilo. The value of the Roman Pecorino Genuine cheese, consisting of 5,953.8 kilos net, is $1.60 per kilo, less 2 per centum, less nondutiable charges, plus the proportionate share of covering.

Judgment will be rendered accordingly.

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Ekwall, Judge:

This is an appeal for reappraisement filed by the collector and involves the proper value of certain cheese imported at the port of New York. The customs examiner who passed upon the merchandise was produced as a witness by the plaintiff. He testified that the appraisement was made through error caused by the fact that the customs broker, in making entry, transposed the weights of the two classes of cheese by reason of which the unit-per-kilo values were transposed. He further testified that the proper dutiable values were $1.50 per kilo for the Tuscan Pecorino cheese, less 2 per centum, less nondutiable charges, plus the proportionate share of covering, and as to the Romano Pecorino Genuine cheese, the proper valuation was $1.60 per kilo less 2 per centum, less nondutiable charges, plus proportionate part of cost of covering.

[514]*514On this record, I find that the value of the Tuscan Pecorino cheese, consisting of 2,468.5 kilos net, is $1.50 per kilo, less 2 per centum, less nondutiable charges, plus proportionate part of cost of covering per kilo. The value of the Roman Pecorino Genuine cheese, consisting of 5,953.8 kilos net, is $1.60 per kilo, less 2 per centum, less nondutiable charges, plus the proportionate share of covering.

Judgment will be rendered accordingly.

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Bluebook (online)

33 Cust. Ct. 513, 1954 Cust. Ct. LEXIS 1060, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-scaramelli-co-cusc-1954.