Case: Allan Jensen v. United States
Abbreviation: Jensen v. United States
Decision Date: 1946-12-30
Docket Number: No. 6691; Entry No. 12843
Citation: 18 Cust. Ct. 256
Volume: 18
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Allan Jensen v. United States
Judges: 
Pages: 256–256

Head Matter:
Allan Jensen v. United States
No. 6691.
Entry No. 12843.
Invoice dated Dumfries, Scotland, December 15, 1941.
Certified December 16, 1941.
Entered at New York, N. Y., February 5, 1942.
(Decided December 30, 1946)
Lane & Wallace for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Cole, Judge (Abstract):
This appeal for reappraisement of various items of merchandise concerns the so-called British purchase tax, described in the law of the United Kingdom entitled, "Finance (No. 2) Act 1940 3 & 4 Geo. 6 Ch. 48." The said tax was held not to be an item to be included in foreign value as defined in section 402 (c) of the Tariff Act of 1930 as amended by the Customs Administrative Act of 1938 (19 U. S. C. 1940 ed. § 1402 (c)). United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334.
An agreed set of facts shows export value, section 402 (d) of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1402 (d)), to be the proper basis for appraisement of the instant merchandise, and that such statutory values for the articles in question are the appraised values less additions made by the importer on entry because of advances In similar cases.