Case Name: B. Altman & Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-01-06
Citations: 18 Cust. Ct. 267
Docket Number: No. 6704; Entry No. 726597
Parties: B. Altman & Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 267–267

Head Matter:
B. Altman & Co. v. United States
No. 6704.
Entry No. 726597.
Invoice dated London, England, April 1943.
Entered at New York, N. Y., May 10, 1943.
(Decided January 6, 1947)
Marlow & Hines for the plaintiff.
Paul P. Bao, Assistant Attorney General, for the defendant.

Opinion:
Keefe, Judge:
This appeal for reappraisement has 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 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 becaus : of advances by the appraiser in similar cases.
Judgment will be rendered accordingly.