Case Name: Universal Manufacturers Alliance, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-11-03
Citations: 19 Cust. Ct. 284
Docket Number: No. 7429; Entry No. 732216
Parties: Universal Manufacturers Alliance, Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 19
Pages: 284–284

Head Matter:
Universal Manufacturers Alliance, Inc. v. United States
No. 7429.
Invoice dated London, England, May 1943.
Certified May 1943.
Entered at New York, N Y., July 1, 1943.
Entry No. 732216.
(Decided November 3, 1947)
Barnes, Richardson & Colburn (Hadley S. King of counsel) for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Presiding 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 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 value was the entered value.
Judgment will be rendered accordingly.