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United States v. Shalom & Co.

57 Cust. Ct. 767, 1966 Cust. Ct. LEXIS 1671
CourtUnited States Customs Court
DecidedDecember 20, 1966
DocketA.R.D. 216; Entry No. 877051
StatusPublished
Cited by9 cases

This text of 57 Cust. Ct. 767 (United States v. Shalom & 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. Shalom & Co., 57 Cust. Ct. 767, 1966 Cust. Ct. LEXIS 1671 (cusc 1966).

Opinions

Richaedson, Judge:

The instant application was filed by the Government for a review of the decision and judgment of a single judge sitting in reappraisement in Shalom & Co. v. United States, 56 Cust. Ct. 625, Reap. Dec. 11141, decided February 14, 1966, and holding that export value, represented herein by the appraised values less a 5 percent buying commission computed on the basis of the f.o.b. price, is the proper basis of value of the involved transistor radios and their accessory parts.

The merchandise at bar was exported from Japan, entered at New York, and advanced in value upon appraisement. There was no dispute between the parties below and none here as to the basis of valuation. The parties agree that export value as defined in 19 U.S.C.A., section 1401a (b) (section 402(b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956) is the proper basis of value of the merchandise. The dispute centers around an item described in the invoice as a 5 percent commission and said by the importer to be excluded from the dutiable value because it is a bona fide 'buying commission, and claimed by the Government to constitute part of the value of the merchandise.

It appears from the official papers placed in evidence before the court that the radios and related parts were entered at a value of $8.92 each, and were appraised at a value of $9,555 each, net packed. The various items of cost are described on the commercial invoice No. SC-62/400 of Shriro Trading Co., Ltd., under date of October 8, 1962, as follows:

[769]*769

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Cite This Page — Counsel Stack

Bluebook (online)
57 Cust. Ct. 767, 1966 Cust. Ct. LEXIS 1671, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-shalom-co-cusc-1966.