United States v. West

U.S. Customs Court

United States v. West

5 Cust. Ct. 443, 1940 Cust. Ct. LEXIS 3161

CourtUnited States Customs Court

DecidedJune 17, 1940

DocketNo. 4935; Entry Nos. N-37, etc

StatusPublished

This text of 5 Cust. Ct. 443 (United States v. West) 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. West, 5 Cust. Ct. 443, 1940 Cust. Ct. LEXIS 3161 (cusc 1940).

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Opinion

Tilson, Judge:

The merchandise in these two appeals was entered and appraised at certain unit values less 5 per centum discount. [444]*444When, the cases were called for a hearing there was submitted certain evidence from the defendant in which it was conceded that the discount should have been only 2j4 per centum instead of the 5 per centum. I therefore find the proper dutiable value of the merchandise covered by these appeals to be the list price, less 2% per centum discount, plus the value of cases and packing charges. Judgment will be rendered accordingly.

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Tilson, Judge:

The merchandise in these two appeals was entered and appraised at certain unit values less 5 per centum discount. [444]*444When, the cases were called for a hearing there was submitted certain evidence from the defendant in which it was conceded that the discount should have been only 2j4 per centum instead of the 5 per centum. I therefore find the proper dutiable value of the merchandise covered by these appeals to be the list price, less 2% per centum discount, plus the value of cases and packing charges. Judgment will be rendered accordingly.

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Bluebook (online)

5 Cust. Ct. 443, 1940 Cust. Ct. LEXIS 3161, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-west-cusc-1940.