Case Name: Henri Bendel, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-12-17
Citations: 18 Cust. Ct. 224
Docket Number: No. 6633; Entry No. 720388
Parties: Henri Bendel, Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 224–225

Head Matter:
Henri Bendel, Inc. v. United States
No. 6633.
Entry No. 720388.
Invoice dated London, England, January 1945.
Certified January 1945.
Entered at New York, N. Y., February 2, 1945.
(Decided December 17, 1946)
Brooks & Brooks for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Cline, Judge:
This appeal for reappraisement has 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 oh entry because of advances by the appraiser in similar cases.
Judgment will be rendered accordingly.