Case Name: Netherlands Purchasing Commission v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-07-24
Citations: 19 Cust. Ct. 229
Docket Number: No. 7351; Entry No. 904, etc.
Parties: Netherlands Purchasing Commission v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 19
Pages: 229–229

Head Matter:
Netherlands Purchasing Commission v. United States
No. 7351.
Invoices dated Manchester, England, January 26, 1942, etc.
Entered at New Orleans, La., March 22, 1943, etc.
Entry No. 904, etc.
(Decided July 24, 1947)
Plaintiff not represented by counsel.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Presiding Judge:
The appeals for reappraisement listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon the following stipulation:
(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.