Case Name: Franklin Simon & Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-03-18
Citations: 18 Cust. Ct. 475
Docket Number: No. 7033; Entry No. 720178, etc.
Parties: Franklin Simon & Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 475–475

Head Matter:
Franklin Simon & Co. v. United States
No. 7033.
Entry No. 720178, etc.
Invoices dated Northampton, England, September 11, 1941, etc.
Certified September 13, 1941, etc.
Entered at New York, N. Y., October 17, 1941, etc.
(Decided March 18, 1947)
Lane & Wallace and Lane, Young & Fox for the plaintiff.
Paul P. Bao, Assistant Attorney General, for the defendant.

Opinion:
Mollison, Judge:
These appeals for reappraisement have 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 because of advances by the appraiser in similar cases.
Judgment will be rendered accordingly.