Case Name: Gordon Arthur Smith, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1950-08-23
Citations: 25 Cust. Ct. 401
Docket Number: No. 7869; Entry No. 176-A, etc.
Parties: Gordon Arthur Smith, Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 25
Pages: 401–403

Head Matter:
Gordon Arthur Smith, Inc. v. United States
No. 7869.
Entry No. 176-A, etc.
(Decided August 23, 1950)
Martin, Hastings, Snyder and Rockwell for the plaintiff.
David N. Edelstein, Assistant Attorney General (Charles J. Miville, special' attorney), for the defendant.

Opinion:
Ford, Judge:
The appeals fisted in schedule "A," hereto attached and made a part hereof, have been submitted upon a stipulation to the effect that at the date of the exportation of the merchandise in volved herein, such or similar merchandise was freely offered for sale to all purchasers in the principal markets of the country from which exported, in the usual wholesale quantities and in the ordinary course of trade, for exportation to the United States at the prices set forth in schedule "B," hereto attached and made a pant hereof, and that there were no higher foreign values for the involved merchandise.
Accepting this stipulation as a statement of fact, I find the proper dutiable export values for the merchandise covered by said appeals to be the values set forth in said schedule "B." Judgment will be rendered accordingly.