Case Name: Gimbel Bros., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-01-17
Citations: 18 Cust. Ct. 317
Docket Number: No. 6772; Entry No. 704866, etc.
Parties: Gimbel Bros., Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 317–317

Head Matter:
Gimbel Bros., Inc. v. United States
No. 6772.
Entry No. 704866, etc.
Invoices dated London, England, June 26, 1941, etc.
Certified June 26, 1941, etc.
Entered at New York, N. Y., July 23, 1941, etc.
(Decided January 17, 1947)
Fred Bennett for the plaintiff.
Paul P. Bao, Assistant Attorney General, for the defendant.

Opinion:
Cole, Judge (Abstract):
These appeals for reappraisement of various items of merchandise concern the so-called British purchase tax, described in the law of the United Kingdom entitled, "Finance (No. 2) Act 1940 3 & 4 Geo. 6 Ch. 48." The said tax was held not to be an item to be included in foreign value as defined in section 402 (c) of the Tariff Act of 1930 as amended by the Customs Administrative Act of 1938 (19 U. S. C. § 1402 (c)). United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334.
The cited case has been incorporated herein by consent of the parties who further agree on a set of facts, embodied in a written stipulation submitting the present case, showing export value, section 402 (d) of the Tariff Act of 1930 (19 U. S. C. § 1402 (d)), to be the proper basis for appraisement of the instant merchandise, and that such statutory values are the appraised values of the articles in question, less additions made by the importer on entry because of advances in similar cases.