Case Name: Penson & Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-11-25
Citations: 19 Cust. Ct. 329
Docket Number: No. 7455; Entry No. 738092
Parties: Penson & Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 19
Pages: 329–329

Head Matter:
Penson & Co. v. United States
No. 7455.
Invoice dated Nottingham, England, January 16, 1946.
Certified January 17, 1946.
Entered at New York, N. Y., February 11, 1946.
Entry No. 738092.
(Decided November 25, 1947)
Siegel, Mandell & Davidson for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Tilsqn, Judge:
In submitting the appeal listed above counsel for the respective parties have agreed that the issues are the same in all material respects as were the issues involved in United States v. Pitcairn, C. A. D. 334, and the record in that case has been admitted in evidence in this case.
Upon the record as thus made, and following the cited authority, I find and hold the proper dutiable export values of the merchandise covered by this appeal to be the values found by the appraiser, less any amounts added on entry to meet advances made by the appraiser in similar cases then pending on appeal. Judgment will be rendered accordingly.