Case Name: International Forwarding Co., Inc. et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-03-11
Citations: 18 Cust. Ct. 453
Docket Number: No. 6991; Entry No. 727653, etc.
Parties: International Forwarding Co., Inc. et al. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 453–453

Head Matter:
International Forwarding Co., Inc. et al. v. United States
No. 6991.
Entry No. 727653, etc.
Invoices dated Wealdstone, England, October 2, 1941, etc.
Certified October 8, 1941, etc.
Entered at New York, N. Y., December 2, 1941, etc.
(Decided March 11, 1947)
Jordan & Klingaman for the plaintiffs.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Mollison, Judge:
The appeals for reappraisement listed in schedule A, 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 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 covered by the appeals in the name of International Forwarding Co., Inc., 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.
I further 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 all of the other merchandise involved, and that such values are the appraised values, less the additions made by the importers oñ entry because of advances by the appraiser in similar cases.
Judgment will be rendered accordingly.