Yajima v. United States

U.S. Customs Court

Yajima v. United States

8 Cust. Ct. 589, 1942 Cust. Ct. LEXIS 636

CourtUnited States Customs Court

DecidedJanuary 12, 1942

DocketNo. 5552; Entry No. 3645, etc.

StatusPublished

This text of 8 Cust. Ct. 589 (Yajima 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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Yajima v. United States, 8 Cust. Ct. 589, 1942 Cust. Ct. LEXIS 636 (cusc 1942).

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Opinion

Tilson, Judge:

The appeals to reappraisement listed in schedule A, hereto attached and made a part hereof, have been submitted for •decision upon a stipulation to the effect that the appraised values of •certain items, less any additions made by the importer by reason of the so-called Japanese consumption tax, represent the export value of ¡such merchandise, and that there were no higher foreign values.

On the agreed facts, and following the decision in United States v. Nippon Dry Goods Co., Reap. Dec. 5006, I find and hold the proper dutiable export value of the rayon articles covered by said appeals •are the values found by the appraiser, less any additions made by the importer by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

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Tilson, Judge:

The appeals to reappraisement listed in schedule A, hereto attached and made a part hereof, have been submitted for •decision upon a stipulation to the effect that the appraised values of •certain items, less any additions made by the importer by reason of the so-called Japanese consumption tax, represent the export value of ¡such merchandise, and that there were no higher foreign values.

On the agreed facts, and following the decision in United States v. Nippon Dry Goods Co., Reap. Dec. 5006, I find and hold the proper dutiable export value of the rayon articles covered by said appeals •are the values found by the appraiser, less any additions made by the importer by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

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8 Cust. Ct. 589, 1942 Cust. Ct. LEXIS 636, Counsel Stack Legal Research, https://law.counselstack.com/opinion/yajima-v-united-states-cusc-1942.