Wedemann & Godknecht, Inc. v. United States

U.S. Customs Court

Wedemann & Godknecht, Inc. v. United States

20 Cust. Ct. 381, 1948 Cust. Ct. LEXIS 373

CourtUnited States Customs Court

DecidedFebruary 11, 1948

DocketNo. 7538; Entry No. 802422

StatusPublished

This text of 20 Cust. Ct. 381 (Wedemann & Godknecht, 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.

Bluebook

Wedemann & Godknecht, Inc. v. United States, 20 Cust. Ct. 381, 1948 Cust. Ct. LEXIS 373 (cusc 1948).

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Opinion

Olivee, Presiding Judge:

This is an appeal for reappraisement under section 501, as amended, of the Tariff Act of 1930 from the value found by the United States appraiser at the port of New York on certain cable releases, parts of cameras, exported from Switzerland.

The merchandise was invoiced at 2.90 Swiss francs each, plus packing and other charges, f. o. b. New York, but entered at 4.95 Swiss francs each, plus packing and subsequently appraised at the entered value. At the trial it was stipulated between counsel for the respective parties that the price, at the time of exportation of such merchandise to the United States, at which 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 was 2.90 Swiss francs each, plus packing, and that there was no higher foreign value.

Accordingly, 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 was 2.90 Swiss francs each, plus packing.

Judgment will be rendered accordingly.

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Olivee, Presiding Judge:

This is an appeal for reappraisement under section 501, as amended, of the Tariff Act of 1930 from the value found by the United States appraiser at the port of New York on certain cable releases, parts of cameras, exported from Switzerland.

The merchandise was invoiced at 2.90 Swiss francs each, plus packing and other charges, f. o. b. New York, but entered at 4.95 Swiss francs each, plus packing and subsequently appraised at the entered value. At the trial it was stipulated between counsel for the respective parties that the price, at the time of exportation of such merchandise to the United States, at which 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 was 2.90 Swiss francs each, plus packing, and that there was no higher foreign value.

Accordingly, 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 was 2.90 Swiss francs each, plus packing.

Judgment will be rendered accordingly.

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Bluebook (online)

20 Cust. Ct. 381, 1948 Cust. Ct. LEXIS 373, Counsel Stack Legal Research, https://law.counselstack.com/opinion/wedemann-godknecht-inc-v-united-states-cusc-1948.