Case Name: John Hudson Moore, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-07-23
Citations: 19 Cust. Ct. 228
Docket Number: No. 7349; Entry No. 734030
Parties: John Hudson Moore, Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 19
Pages: 228–228

Head Matter:
John Hudson Moore, Inc. v. United States
No. 7349.
Invoice dated Walsall, England, December 6, 1945.
Certified December 7, 1945.
Entered at New York, N. Y., January 22, 1946.
Entry No. 734030.
(Decided July 23, 1947)
Jordan & Klingaman for the plaintiff.
Paul P. Bao, 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 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 importer on entry because of advances by the appraiser in similar cases.
Judgment will be rendered accordingly.