Case Name: Brooks Bros. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-03-14
Citations: 18 Cust. Ct. 470
Docket Number: No. 7024; Entry Nos. 700617; 705514
Parties: Brooks Bros. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 470–470

Head Matter:
Brooks Bros. v. United States
No. 7024.
Entry Nos. 700617; 705514.
Invoices dated London, England, May 21, 1946, etc.
Certified May 24, 1946, etc.
Entered at New York, N. Y., July 2, 1946, etc.
(Decided March 14, 1947)
John D. Rode for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Tilson, Judge:
The two appeals listed above have been submitted for decision nipón a stipulation to the effect that the issues herein are similar in all material respects to the issues involved in United States v. Pitcairn, C. A. D. 334, and the record in that case has been admitted in evidence herein. The question involved is whether or not the so-called British purchase tax should be included as a part of the dutiable values of the merchandise.
Accepting the above agreement of counsel as a statement of fact, and following the cited authority, I find and hold the proper dutiable export values of the merchandise covered by these appeals to be the values found by the appraiser, less any amounts added under duress. Judgment will be rendered accordingly.