Case Name: J. J. Gavin & Co., Inc. (M. Collart) v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-03-21
Citations: 18 Cust. Ct. 492
Docket Number: No. 7068; Entry No. 723666
Parties: J. J. Gavin & Co., Inc. (M. Collart) v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 492–492

Head Matter:
J. J. Gavin & Co., Inc. (M. Collart) v. United States
No. 7068.
Entry No. 723666.
Invoice dated Nottingham, England, January 6, 1944.
Certified January 1944.
Entered at New York, N. Y., February 10, 1944.
(Decided March 21, 1947)
Barnes, Richardson & Colburn (Hadley S. King of counsel) for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Tilson, Judge:
According to a stipulation of counsel, the issues herein are similar in all material respects to the issues involved in United States v. Pitcairn, C. A. D. 334, and the record therein has been admitted in evidence herein. This issue is whether or not the amount of a so-called British purchase tax should be included as a part of the dutiable values of the merchandise.
Upon the facts and the law, I find and hold the proper dutiable export values of the merchandise covered by this appeal to be the values found by the appraiser, less any amounts added under duress. Judgment will be rendered accordingly.