Case Name: Charles L. King v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1948-02-10
Citations: 20 Cust. Ct. 379
Docket Number: No. 7535; Entry Nos. 713813; 740063
Parties: Charles L. King v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 20
Pages: 379–380

Head Matter:
Charles L. King v. United States
No. 7535.
Entry Nos. 713813; 740063.
Invoices dated Walsall, England, July 12, 1946, etc.
Certified July 16, 1946, etc.
Entered at New York, N. Y., August 16, 1946, etc.
(Decided February 10, 1948)
John D. Bode for the plaintiff.
Paul P. Bao, Assistant Attorney General, for the defendant.

Opinion:
Mollison, 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 Acf 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.