United States v. Smoker's Export Co.

U.S. Customs Court

United States v. Smoker's Export Co.

8 Cust. Ct. 630, 1942 Cust. Ct. LEXIS 674

CourtUnited States Customs Court

DecidedMarch 5, 1942

DocketNo. 5590; Entry Nos. N 156 and N 163

StatusPublished

This text of 8 Cust. Ct. 630 (United States v. Smoker's Export 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. Smoker's Export Co., 8 Cust. Ct. 630, 1942 Cust. Ct. LEXIS 674 (cusc 1942).

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Opinion

Dallinger, Judge:

These appeals to reappraisement have been submitted for decision upon the following stipulation of counsel for the parties hereto:

It is stipulated and agreed, by and between counsel for the respective parties hereto, subject to the approval of the .Court, that at the time of exportation of the ferro-cerium involved herein, such or similar merchandise was freely offered for sale to all purchasers in the principal markets of the country from which exported, in the usual wholesale quantities and in the ordinary course of trade, for exportation to the United States, plus, when not included in such price, the cost of containers and coverings of whatever nature, and all other costs, charges, and expenses incident to placing the merchandise in condition, packed ready for shipment to the United States, at $11 per kilo packed, loss nondutiable charges as invoiced.

It is further stipulated and agreed that there was no higher foreign value for the merchandise herein at the time of exportation.

It is further stipulated and agreed that this case may be submitted on the foregoing stipulation.

On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the merchandise here involved, and that such value is $11 per kilo packed, less nondutiable charges as invoiced. Judgment will be rendered accordingly.

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Dallinger, Judge:

These appeals to reappraisement have been submitted for decision upon the following stipulation of counsel for the parties hereto:

It is stipulated and agreed, by and between counsel for the respective parties hereto, subject to the approval of the .Court, that at the time of exportation of the ferro-cerium involved herein, such or similar merchandise was freely offered for sale to all purchasers in the principal markets of the country from which exported, in the usual wholesale quantities and in the ordinary course of trade, for exportation to the United States, plus, when not included in such price, the cost of containers and coverings of whatever nature, and all other costs, charges, and expenses incident to placing the merchandise in condition, packed ready for shipment to the United States, at $11 per kilo packed, loss nondutiable charges as invoiced.

It is further stipulated and agreed that there was no higher foreign value for the merchandise herein at the time of exportation.

It is further stipulated and agreed that this case may be submitted on the foregoing stipulation.

On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the merchandise here involved, and that such value is $11 per kilo packed, less nondutiable charges as invoiced. Judgment will be rendered accordingly.

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Bluebook (online)

8 Cust. Ct. 630, 1942 Cust. Ct. LEXIS 674, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-smokers-export-co-cusc-1942.