Case Name: James A. Starck v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-10-17
Citations: 19 Cust. Ct. 274
Docket Number: No. 7409; Entry No. 2878, etc.
Parties: James A. Starck v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 19
Pages: 274–274

Head Matter:
James A. Starck v. United States
No. 7409.
Invoices dated Greenfield, England, October 22, 1941, etc.
Certified October 24, 1941, etc.
Entered at Boston, Mass., November 24, 1941, etc.
Entry No. 2878, etc.
(Decided October 17, 1947)
Plaintiff not represented by counsel.
Paul P. Bao, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Presiding Judge:
These appeals for reappraisement have beenjsub-mitted for decision upon the following stipulation:
(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 cases.
Judgment will be rendered accordingly.