Case Name: Esspi Glove Co. et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-12-10
Citations: 17 Cust. Ct. 470
Docket Number: No. 6595; Entry No. 708990, etc.
Parties: Esspi Glove Co. et al. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 17
Pages: 470–470

Head Matter:
Esspi Glove Co. et al. v. United States
No. 6595.
Entry No. 708990, etc.
Invoices dated Stoke under Ham, England, August 1943, etc.
Certified August 1943, etc.
Entered at New York, N. Y., September 24, 1943, etc.
(Decided December 10, 1946)
John D. Bode for the plaintiffs.
Paul P. Bao, Assistant Attorney General, for the defendant.

Opinion:
Mollison, Judge:
The appeals for. reappraisement listed in schedule A, hereto attached and made a part hereof, 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 importers on entry because of advances by the appraiser in similar cases.
Judgment will be rendered accordingly.