Case Name: United States v. John Carter
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-03-14
Citations: 4 Cust. Ct. 721
Docket Number: No. 4792; Entry No. 19
Parties: United States v. John Carter
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 721–721

Head Matter:
United States v. John Carter
No. 4792.
Entry No. 19.
Invoice dated Berlin, Germany, November 4, 1938.
Entered at Wilmington, N. C., December 9, 1938.
(Decided March 14, 1940)
Webster J. Oliver, Assistant Attorney General (Daniel I. Auster, special attorr net), for the plaintiff.
John Carter and E. VonMaltitz for the defendant.

Opinion:
Brown, Judge:
This appeal to reappraisement has been submitted for decision by the parties hereto agreeing that the proper dutiable value of the involved merchandise, at the time of exportation thereof, is the value returned by the appraiser, plus 10 per centum. Judgment will be rendered accordingly.