Case Name: Alfred Dunhill of London, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-04-28
Citations: 18 Cust. Ct. 580
Docket Number: No. 7218; Entry No. 735310
Parties: Alfred Dunhill of London, Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 580–580

Head Matter:
Alfred Dunhill of London, Inc. v. United States
No. 7218.
Entry No. 735310.
Invoice dated London, England, March 1944.
Certified March 1944.
Entered at New York, N. Y., May 26, 1944.
(Decided April 28, 1947)
John D. Rode for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Cline, Judge:
This appeal for reappraisement has been submitted for decision upon the following stipulation of counsel for the parties hereto:
(Stipulation omitted.)
On the agreed facts I find the cost of production, as that value is defined in section 402 (f) 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.