Case Name: S. Franco Co. et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-03-29
Citations: 4 Cust. Ct. 762
Docket Number: No. 4838; Entry No. 851631, etc.
Parties: S. Franco Co. et al. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 762–762

Head Matter:
S. Franco Co. et al. v. United States
No. 4838.
Entry No. 851631, etc.
Invoices dated Shanghai, China, April 21, 1939, etc.
Entered at New York May 31, 1939, etc.
(Decided March 29, 1940)
Siegel & Mandell for the plaintiffs.
Webster J. Oliver, Assistant Attorney General (Daniel I. Auster, special attorney), for the defendant.

Opinion:
Tilson, Judge:
Tbe appeals listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the effect that the market values or prices at the dates of exportation of the instant merchandise at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of China, for export to the United States, in usual wholesale quantities and in the ordinary course of trade, including all the costs, charges, and expenses specified in section 402 (d) of the Tariff Act of 1930, are the values found by the appraiser, less any amount added under duress.
On the agreed facts I find and hold the proper dutiable export values of the merchandise covered by said appeals to be the values found by the appraiser, less any amount added under duress. • Judgment will be rendered accordingly.