Case Name: Franklin Simon & Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-04-01
Citations: 18 Cust. Ct. 519
Docket Number: No. 7121; Entry No. 757158
Parties: Franklin Simon & Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 519–519

Head Matter:
Franklin Simon & Co. v. United States
No. 7121.
Entry No. 757158.
Invoice dated Yeovil, England, March 27, 1946.
Certified March 28, 1946.
Entered at New York, N. Y., May 2, 1946.
(Decided April 1, 1947)
Lane, Young & Fox for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Mollison, 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 determinátion 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.