United States Customs Court, 1941

American Import Co. v. United States

American Import Co. v. United States
United States Customs Court · Decided May 14, 1941 · Tilson
6 Cust. Ct. 952; 1941 Cust. Ct. LEXIS 1271
American Import Co. v. United States

Opinion of the Court

Tilson, Judge:

When this appeal to reappraisement was called for a hearing counsel for the respective parties agreed that there had been included as a part of the appraised value an item of inland freight amounting to 35 krones, and that this item was so included in error.

I therefore find the proper dutiable foreign-market value of the merchandise covered by this appeal to be the value found by the appraiser, less inland freight in the sum of 35 krones, it being agreed that there was no higher export value. Judgment will be rendered accordingly.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.