United States v. Uddo Taormina Corp.

U.S. Customs Court

United States v. Uddo Taormina Corp.

7 Cust. Ct. 597, 1941 Cust. Ct. LEXIS 2178

CourtUnited States Customs Court

DecidedNovember 19, 1941

DocketNo. 5503; Entry No. 50738

StatusPublished

This text of 7 Cust. Ct. 597 (United States v. Uddo Taormina Corp.) 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. Uddo Taormina Corp., 7 Cust. Ct. 597, 1941 Cust. Ct. LEXIS 2178 (cusc 1941).

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Opinion

Keefe, Judge:

This is a collector’s appeal to reappraisement from the finding of value of the appraiser on certain pecorino sardo cheese imported from Italy. It was entered and appraised at $60 per 100 kilos, packing included, less 2 per centum discount. The amount .of the nondutiable charges deducted was $82.60.

At the hearing it was agreed by counsel and the examiner thereof that the merchandise should have been appraised at $60 per 100 kilos, packing included, less 2 per centum discount, less transportation charge from factory to on board amounting to $52, instead of $82.60. It was further agreed that such value represents the freely-offered-for-sale price for such or similar merchandise on or about the date of exportation of the instant merchandise, for exportation to the United States and that there was no higher foreign value at the time of exportation.

In view of these agreed facts I find that the value of the merchandise is the export value as defined in section 402 (d) of the Tariff Act of 1930, and that such value is $60 per 100 kilos, packing included, less 2 per centum discount, less transportation charge from factory to on board amounting to $52.

Judgment will be rendered accordingly. It is so ordered.

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Keefe, Judge:

This is a collector’s appeal to reappraisement from the finding of value of the appraiser on certain pecorino sardo cheese imported from Italy. It was entered and appraised at $60 per 100 kilos, packing included, less 2 per centum discount. The amount .of the nondutiable charges deducted was $82.60.

At the hearing it was agreed by counsel and the examiner thereof that the merchandise should have been appraised at $60 per 100 kilos, packing included, less 2 per centum discount, less transportation charge from factory to on board amounting to $52, instead of $82.60. It was further agreed that such value represents the freely-offered-for-sale price for such or similar merchandise on or about the date of exportation of the instant merchandise, for exportation to the United States and that there was no higher foreign value at the time of exportation.

In view of these agreed facts I find that the value of the merchandise is the export value as defined in section 402 (d) of the Tariff Act of 1930, and that such value is $60 per 100 kilos, packing included, less 2 per centum discount, less transportation charge from factory to on board amounting to $52.

Judgment will be rendered accordingly. It is so ordered.

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Bluebook (online)

7 Cust. Ct. 597, 1941 Cust. Ct. LEXIS 2178, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-uddo-taormina-corp-cusc-1941.