Case ID: cust-ct_20/html/0456-01.html
Source: Caselaw Access Project
Author: {"author": "Oliver, Presiding Judge:", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Marshall Field & Co. v. United States
    No. 7593.
    Entry No. 4993, etc.
    Invoices dated London, England, March 17, 1941, etc.
    Certified March 17, 1941, etc.
    Entered at Chicago, Ill., April 29, 1941, etc.
    (Decided May 28, 1948)
    
      James W. Bevans for the plaintiff.
    
      Paul P. Bao, Assistant Attorney General, for the defendant.
   Oliver, Presiding Judge:

These appeals for reappraisement have 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 items marked “A” on the invoices and checked “GF” by examiner George Felzer, and that such values are the appraised values, less the additions made by the appraiser for .British purchase tax.

Insofar as the appeals relate to all other merchandise they are hereby dismissed.