Tax
Guy B. Barham Co., for Millar & Coe, Inc. v. United States
18 Cust. Ct. 375·United States Customs Court·1947
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Opinion
Guy B. Barham Co., for Millar & Coe, Inc. v. United States
No. 6852.
Entry No. 5140.
Invoice dated Bovey Trace, Devon, England, January 14, 1941.
Entered at Los Angeles, Calif., April 9, 1941.
(Decided February 11, 1947)
Lawrence, Tuttle & Harper (Frank L. Lawrence of counsel) for the plaintiff.
Paul P. Rao, 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 value is the appraised value, less the so-called British purchase tax.
Judgment will be rendered accordingly.