Case Name: Edward Boote et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-07-23
Citations: 19 Cust. Ct. 227
Docket Number: No. 7348; Entry No. 703935, etc.
Parties: Edward Boote et al. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 19
Pages: 227–228

Head Matter:
Edward Boote et al. v. United States
No. 7348.
Invoices dated Birmingham, England, July 1945, etc.
Certified July 1945, etc.
Entered at New York, N. Y., July 28, 1945, etc.
Entry No. 703935, etc.
(Decided July 23, 1947)
Benjamin A. Levett for the plaintiffs.
Paul P. Bao, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Presiding 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 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 appraiser in similar cases.
Judgment will be rendered accordingly.