Case Name: Gimbel Bros., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-02-10
Citations: 6 Cust. Ct. 790
Docket Number: No. 5120; Entry No. 761356, etc.
Parties: Gimbel Bros., Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 6
Pages: 790–791

Head Matter:
Gimbel Bros., Inc. v. United States
No. 5120.
Entry No. 761356, etc.
Invoices dated Yokohama, Japan, October 2, 1936, etc.
Entered at New York, November 2, 1936, etc.
(Decided February 10, 1941)
Puckhafer, Rode & Rode (John D. Rode of counsel) for the plaintiff.
Charles D. Lawrence, 'Acting Assistant Attorney General (Daniel I. Auster, special attorney), for the defendant.

Opinion:
Tilson, Judge:
The appeals listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the effect that certain items of the merchandise and the issue in this case are the same as in the case of United States v. Nippon Dry Goods Co., Reap. Dec. 5006, and that the appraised value of certain items less any additions made by the importer represents the export value of such merchandise, and that there was.no higher foreign value.
On the agreed facts I find and hold the proper dutiable export value of the items of merchandise marked A and checked JWT on the invoices is the value found by the appraiser, less any additions made by the importer by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.