Yaroslawitz v. United States

U.S. Customs Court

Yaroslawitz v. United States

1 Cust. Ct. 771, 1938 Cust. Ct. LEXIS 1549

United States Customs Court·Decided December 9, 1938·No. No. 4470; Entry No. 716829·Published

Opinion

Brown, Judge:

This is an importer’s appeal for reappraisement of certain prayer shawls imported by mail from Poland and contains a pure question of fact, no legal question being involved.

The weight of the evidence is in favor of the advances made by the appraiser as correctly representing the foreign-market value of the merchandise which was higher than the export price to this particular importer.

Judgment will, therefore, issue affirming the dutiable value as found by the appraiser.

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Brown, Judge:

This is an importer’s appeal for reappraisement of certain prayer shawls imported by mail from Poland and contains a pure question of fact, no legal question being involved.

The weight of the evidence is in favor of the advances made by the appraiser as correctly representing the foreign-market value of the merchandise which was higher than the export price to this particular importer.

Judgment will, therefore, issue affirming the dutiable value as found by the appraiser.

Yaroslawitz v. United States, 1 Cust. Ct. 771, 1938 Cust. Ct. LEXIS 1549 (cusc 1938).

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