General
I. Freeman & Son, Inc. v. United States
17 Cust. Ct. 390·United States Customs Court·1946
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Opinion
I. Freeman & Son, Inc. v. United States
No. 6469.
Entry No. 703300/1.
Invoice dated London, England, June 30, 1942.
Certified June 30, 1942.
Entered at New York, N. Y., August 11, 1942.
(Decided October 28, 1946)
Ooldwaler é Flynn for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.
[MAJORITY — Moeuson, Judge:]
Moeuson, 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 thé 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.