Case Name: Charles Happel, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1949-03-31
Citations: 22 Cust. Ct. 437
Docket Number: No. 7692; Entry No. 768496
Parties: Charles Happel, Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 22
Pages: 437–438

Head Matter:
Charles Happel, Inc. v. United States
No. 7692.
Invoice dated Stoke on Trent, England, May 14, 1946.
Certified May 15, 1946.
Entered at New York, N. Y., June 17, 1946.
Entry No. 768496.
(Decided March 31, 1949)
Jordan & Klingaman (Jacob L. Klingaman of counsel) for the plaintiff.
David N. Edelstein, Assistant Attorney General (Charles J. Miville, special attorney), for the defendant.

Opinion:
Johnson, Judge:
This proceeding has been submitted upon a stipulation wherein the parties hereto have agreed that the issues involved in this reappraisement are the same in all material respects-as in the case of United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334. The record in that case was admitted as part of the record herein.
In view of the aforesaid stipulation and accepting same as a statement of fact, and in view of the decision cited, I find and hold that the export value of the merchandise is the value found by the appraiser, less any additions on entry by the importer by reason of advances by the appraiser in similar cases to equal the so-called British purchase tax.
Judgment will be rendered accordingly.