General
W. R. Zanes & Co. v. United States
18 Cust. Ct. 561·United States Customs Court·1947
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Opinion
W. R. Zanes & Co. v. United States
No. 7192.
Entry No. 46-D.
Invoice dated London, England, October 1942.
Certified October 1942.
Entered at Dallas, Texas, December 15, 1942.
(Decided April 17, 1947)
Brooks & Brooks for the plaintiff.
Paul P. Bao, Assistant Attorney General, for the defendant.
[MAJORITY — Oliver, Presiding Judge:]
Oliver, Presiding Judge:
This appeal for reappraisement has 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 1930, to be the proper basis for the determination of the value of the merchandise here involved, and that such values are the entered values.
Judgment will be rendered accordingly.