Case: Benj. Wolf Co., Inc. v. United States
Abbreviation: Benj. Wolf Co. v. United States
Decision Date: 1941-01-31
Docket Number: No. 5110; Entry No. 46063, etc.
Citation: 6 Cust. Ct. 773
Volume: 6
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Benj. Wolf Co., Inc. v. United States
Judges: 
Pages: 773–773

Head Matter:
Benj. Wolf Co., Inc. v. United States
No. 5110.
Entry No. 46063, etc.
Invoices dated Yokohama, Japan, September 5, 1936, etc.
Entered at New York September 16, 1936, etc.
(Decided January 31, 1941)
Puckhafer, Bode & Rode (John D. Rode of counsel), for the plaintiff.
Charles D. Lawrence, Acting Assistant Attorney General (Daniel I. Auster, special attorney), for the defendant.

Opinion:
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 and certain items of the merchandise herein are the same as in the case of United States v. Nippon Dry Goods Co., Reap. Dec. 5006, and that the appraised value of said items less any additions made by the importer by reason of the so-called Japanese consumption tax represent the proper export value,, and that there was no higher foreign value.
On the agreed facts I find and hold the proper dutiable export value of the items of merchandise marked A and checked JWT on the invoices covered by said appeals is the value found by the appraiser, less any amount added by the importer by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.