Case Name: J. J. Gavin & Co., Inc., (Mark Cross Co.) et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-09-04
Citations: 19 Cust. Ct. 242
Docket Number: No. 7372; Entry Nos. 702484; 708233
Parties: J. J. Gavin & Co., Inc., (Mark Cross Co.) et al. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 19
Pages: 242–243

Head Matter:
J. J. Gavin & Co., Inc., (Mark Cross Co.) et al. v. United States
No. 7372.
Invoices dated Walsall, England, June 13, 1946, etc.
Certified June 17, 1946, etc.
Entered at New York, N. Y., July 10, 1946, etc.
Entry Nos. 702484; 708233.
(Decided September 4, 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.l
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.