General
Wm. H. Plummer & Co., Ltd. v. United States
17 Cust. Ct. 455·United States Customs Court·1946
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Opinion
Wm. H. Plummer & Co., Ltd. v. United States
No. 6573.
Entry No. 707118, etc.
Invoices dated Birmingham, England, August 1943, etc.
Certified August 1943, etc.
Entered at New York, N. Y., September 2, 1943, etc.
(Decided December 4, 1946)
B. A. Levett for the plaintiff.
Paul P. Bao, Assistant Attorney General, for the defendant.
[MAJORITY — Keefe, Judge:]
Keefe, 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 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.