Case Name: United States v. William R. West
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-06-17
Citations: 5 Cust. Ct. 443
Docket Number: No. 4935; Entry Nos. N-37, etc
Parties: United States v. William R. West
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 443–444

Head Matter:
United States v. William R. West
No. 4935.
Entry Nos. N-37, etc.
Invoices dated Castleton, England, January 25, 1939, etc.
Certified January 31, 1939, etc.
Entered at New Bedford, Mass., February. 15, 1939, etc.
(Decided June 17, 1940)
Webster J. Oliver, Assistant Attorney General (Daniel I. Ausier, special attorney) for the plaintiff.
William B. West for the defendant.

Opinion:
Tilson, Judge:
The merchandise in these two appeals was entered and appraised at certain unit values less 5 per centum discount. When, the cases were called for a hearing there was submitted certain evidence from the defendant in which it was conceded that the discount should have been only 2j4 per centum instead of the 5 per centum. I therefore find the proper dutiable value of the merchandise covered by these appeals to be the list price, less 2% per centum discount, plus the value of cases and packing charges. Judgment will be rendered accordingly.