Case Name: W. X. Huber Co. et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-04-30
Citations: 4 Cust. Ct. 824
Docket Number: No. 4890; Entry No. 3206, etc.
Parties: W. X. Huber Co. et al. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 824–825

Head Matter:
W. X. Huber Co. et al. v. United States
No. 4890.
Entry No. 3206, etc.
Invoices dated Swatow, China, May 13, 1937, etc.
Certified May 15, 1937, etc.
Entered at Los Angeles, Calif., June 16, 1937, etc.
(Decided April 30, 1940)
Philip Stein for the plaintiffs.
Webster J. Oliver, Assistant Attorney General (Daniel I. Auster, special attorney), for the defendant.

Opinion:
Brown, Judge:
The appeals listed in schedule A, hereto attached and made a part hereof, have been stipulated and submitted for decision by counsel for the parties hereto.
On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, is the proper basis for the determination of the value of the merchandise involved, and that such values are the appraised values, less the amounts added under duress. Judgment will be rendered accordingly.