Case: Richard Shipping Corp. v. United States
Abbreviation: Richard Shipping Corp. v. United States
Decision Date: 1941-01-23
Docket Number: No. 5098; Entry Nos. 758832, 767323
Citation: 6 Cust. Ct. 754
Volume: 6
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Richard Shipping Corp. v. United States
Judges: 
Pages: 754–755

Head Matter:
Richard Shipping Corp. v. United States
No. 5098.
Entry Nos. 758832, 767323.
Invoices dated Yokohama, Japan, October 16, November 11, 1935.
Entered at New York November 14, 30, 1935.
(Decided January 23, 1941)
Jordan & Klingaman for the plaintiff.
Charles D. Lawrence, Acting Assistant Attorney General (Daniel I. Auster, special attorney), for the defendant.

Opinion:
Tilson, Judge:
The two appeals listed above have been submitted for decision upon a stipulation to the effect that the issue in this case is tbe same as tbe issue in United States v. Nippon Dry Goods Co., Reap. Dec. 5006, and tbat tbe appraised value of certain items, less any additions made by tbe importer by reason of tbe so-called Japanese consumption tax, represents tbe export value of sucb merchandise, and tbe record in tbe above case bas been admitted in evidence herein.
On tbe agreed facts, following tbe cited authority, X find and bold tbe proper dutiable export value of the items marked A and checked JWT on tbe invoices to be tbe value found by tbe appraiser, less any amount added by reason of tbe so-called Japanese consumption tax. Judgment will be rendered accordingly.