Case Name: Erwin Weller Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-07-09
Citations: 19 Cust. Ct. 209
Docket Number: No. 7325; Entry No. 74
Parties: Erwin Weller Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 19
Pages: 209–209

Head Matter:
Erwin Weller Co. v. United States
No. 7325.
Invoice dated Redditch, England, December 10, 1940.
Certified December 18, 1940.
Entered at Omaha, Nebr., February 3, 1941.
Entry No. 74.
(Decided July 9, 1947)
Plaintiff not represented by counsel.
Paul P. Bao, Assistant Attorney General, for the defendant.

Opinion:
Ekwall,' Judge:
This appeal for reappraisement has been submitted for decision upon the following stipulation:
(Stipulation omitted.)
On the agreed facts I find the foreign value, as that value is defined in section 402 (c) of the Tariff Act of 1930 as amended by the Administrative Act of 1938, to be the proper basis for the determination of the value of the merchandise here involved, and that such value was the entered value.
Judgment will be rendered accordingly.