Case Name: Edward Boote et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-01-13
Citations: 18 Cust. Ct. 290
Docket Number: No. 6750; Entry No. 736286, etc.
Parties: Edward Boote et al. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 290–290

Head Matter:
Edward Boote et al. v. United States
No. 6750.
Entry No. 736286, etc.
Invoices dated Birmingham, England, December 13, 1945, etc.
Entered at New York, N. Y., January 30, 1946, etc.
(Decided January 13, 1947)
Benjamin A. Levett for the plaintiffs.
Paul P. Rao, Assistant .xctorney General, for the defendant.

Opinion:
Keefe, Judge:
The appeals for the 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 seetipn 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.