United States Customs Court, 1941

Geo. S. Bush & Co. v. United States

Geo. S. Bush & Co. v. United States
United States Customs Court · Decided March 6, 1941 · Tilson
6 Cust. Ct. 828
Geo. S. Bush & Co. v. United States

Opinion of the Court

Tilson, Judge:

The appeals listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the effect that the issue herein and the issue in United States v. Kohlberg, Reap. Dec. 4526 is the same; that the appraised value less certain additions represents the proper dutiable export value, and that there is no higher foreign value.

On the agreed facts I find and hold the proper dutiable export value of the items marked A and checked CK on the invoices to be the value found by the appraiser, less any amount added under duress. Judgment will be rendered accordingly.

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