Van Oppen & Co. v. United States

U.S. Customs Court

Van Oppen & Co. v. United States

18 Cust. Ct. 325, 1947 Cust. Ct. LEXIS 410

CourtUnited States Customs Court

DecidedJanuary 22, 1947

DocketNo. 6788; Entry Nos. 716415; 4345

StatusPublished

This text of 18 Cust. Ct. 325 (Van Oppen & Co. v. United States) 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

Van Oppen & Co. v. United States, 18 Cust. Ct. 325, 1947 Cust. Ct. LEXIS 410 (cusc 1947).

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Opinion

Tilson, Judge:

In these two appeals it has been agreed by and between counsel that the issues presented are similar in all material respects to the issues involved in United States v. Pitcairn, C. A. D. 334, wherein our appellate court held that this so-called British purchase tax was not to be included as a part of the dutiable value of the merchandise, and the record in that case has been admitted in evidence in this case.

Upon the agreed facts and the law applicable thereto, I find and hold the proper dutiable export values of the merchandise covered by these two appeals to be the values found by the appraiser, less any amounts added by the importer on entry to meet advances made by the appraiser in similar cases then pending on appeal. Judgment will be rendered accordingly.

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Tilson, Judge:

In these two appeals it has been agreed by and between counsel that the issues presented are similar in all material respects to the issues involved in United States v. Pitcairn, C. A. D. 334, wherein our appellate court held that this so-called British purchase tax was not to be included as a part of the dutiable value of the merchandise, and the record in that case has been admitted in evidence in this case.

Upon the agreed facts and the law applicable thereto, I find and hold the proper dutiable export values of the merchandise covered by these two appeals to be the values found by the appraiser, less any amounts added by the importer on entry to meet advances made by the appraiser in similar cases then pending on appeal. Judgment will be rendered accordingly.

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Bluebook (online)

18 Cust. Ct. 325, 1947 Cust. Ct. LEXIS 410, Counsel Stack Legal Research, https://law.counselstack.com/opinion/van-oppen-co-v-united-states-cusc-1947.