Case Name: James McCutcheon & Co. et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-10-17
Citations: 17 Cust. Ct. 380
Docket Number: No. 6449; Entry No. 739691, etc.
Parties: James McCutcheon & Co. et al. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 17
Pages: 380–380

Head Matter:
James McCutcheon & Co. et al. v. United States
No. 6449.
Entry No. 739691, etc.
Invoices dated Walsall, England, January 12, 1942, etc.
Certified January 14, 1942, etc.
Entered at New York, N. Y., February 24, 1942, etc.
(Decided October 17, 1946)
Benjamin A. Levelt for the plaintiffs.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Mollison, Judge:
The appeals for reappraisement listed in schedule Ar 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 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 importers on entry because of advances by the appraisers in similar cases.
Judgment will be rendered accordingly.