Case Name: Ignaz Strauss & Co., Inc. (W. J. Byrnes & Co. of N. Y., Inc.) v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-01-07
Citations: 18 Cust. Ct. 273
Docket Number: No. 6717; Entry No. 710109, etc.
Parties: Ignaz Strauss & Co., Inc. (W. J. Byrnes & Co. of N. Y., Inc.) v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 273–273

Head Matter:
Ignaz Strauss & Co., Inc. (W. J. Byrnes & Co. of N. Y., Inc.) v. United States
No. 6717.
Entry No. 710109, etc.
Invoices dated London, England, July 1945, etc.
Certified July 1945, etc.
Entered at New York, N. Y., September 10, 1945, etc.
(Decided January 7, 1947)
John D. Bode for the plaintiff.
Paul P. Bao, Assistant Attorney General, for the. defendant.

Opinion:
Keefe, 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 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 eases.
Judgment will be rendered accordingly.