Case ID: cust-ct_18/html/0267-01.html
Source: Caselaw Access Project
Author: {"author": "Keefe, Judge:", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

B. Altman & Co. v. United States
    No. 6704.
    Entry No. 726597.
    Invoice dated London, England, April 1943.
    Entered at New York, N. Y., May 10, 1943.
    (Decided January 6, 1947)
    
      Marlow & Hines for the plaintiff.
    
      Paul P. Bao, Assistant Attorney General, for the defendant.
   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 becaus : of advances by the appraiser in similar cases.

Judgment will be rendered accordingly.