W. J. Byrnes & Co. of N. Y., Inc. v. United States

U.S. Customs Court

W. J. Byrnes & Co. of N. Y., Inc. v. United States

19 Cust. Ct. 239, 1947 Cust. Ct. LEXIS 1296

CourtUnited States Customs Court

DecidedAugust 27, 1947

DocketNo. 7367; Entry No. 701123.

StatusPublished

This text of 19 Cust. Ct. 239 (W. J. Byrnes & Co. of N. Y., Inc. 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.

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W. J. Byrnes & Co. of N. Y., Inc. v. United States, 19 Cust. Ct. 239, 1947 Cust. Ct. LEXIS 1296 (cusc 1947).

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Opinion

Tilson, Judge:

In this appeal for a reappraisement, counsel for the respective parties have stipulated that the issues involved herein are the same in all material respects as were the issues involved in United States v. Pitcairn, C. A. D. 334, and the record therein has been admitted in evidence in this case.

Upon the agreed facts and following the cited authority, I find and hold the proper dutiable export values of the merchandise covered by this appeal 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 this appeal for a reappraisement, counsel for the respective parties have stipulated that the issues involved herein are the same in all material respects as were the issues involved in United States v. Pitcairn, C. A. D. 334, and the record therein has been admitted in evidence in this case.

Upon the agreed facts and following the cited authority, I find and hold the proper dutiable export values of the merchandise covered by this appeal 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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19 Cust. Ct. 239, 1947 Cust. Ct. LEXIS 1296, Counsel Stack Legal Research, https://law.counselstack.com/opinion/w-j-byrnes-co-of-n-y-inc-v-united-states-cusc-1947.