Case Name: American Express Co. et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-10-30
Citations: 17 Cust. Ct. 394
Docket Number: No. 6478; Entry No. 2397, etc.
Parties: American Express Co. et al. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 17
Pages: 394–394

Head Matter:
American Express Co. et al. v. United States
No. 6478.
Entry No. 2397, etc.
Invoices dated Hawick, Scotland, November 17, 1941, etc.
Certified November 19, 1941, etc.
Entered at San Francisco, Calif., December 29, 1941, etc.
(Decided October 30, 1946)
Lawrence, Tuttle ■£ Harper (George R. Tuttle of counsel) for the plaintiffs.
Paul P. Rao, 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 importer^ on entry because of advances by the appraiser in similar eases.
Judgment will be rendered accordingly.