General
Rudolf Lesch Fine Arts, Inc. v. United States
17 Cust. Ct. 413·United States Customs Court·1946
Brief incoming
Hand-reviewed Bluebook brief (procedural posture, facts, issue, holding, reasoning, dissent) ships once the AI generation pipeline runs through this case. Join the waitlist to get notified when 1L briefs go live.
Opinion
Rudolf Lesch Fine Arts, Inc. v. United States
No. 6512.
Entry No. 706203, etc.
Invoices dated London, England, August 1944, etc.
Entered at New York, N. Y., September 18, 1944, etc.
(Decided November 14, 1946)
John D. Bode for the plaintiff.
Paul P. Bao, Assistant Attorney General, for the defendant.
[MAJORITY — Kincheloe, Judge:]
Kincheloe, Judge:
The appeals for reappraisement listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon the following stipulation of counsel for the parties hereto:
(Stipulation omitted.)
On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 193.0, to be the proper basis for the determination of the value of the merchandise here involved, and that such values are the appraised values, less the additions made by the importer on entry because of advances by the appraiser in similar cases.
Judgment will be rendered accordingly.