Case Name: Wm. J. Karsa & Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-05-10
Citations: 4 Cust. Ct. 842
Docket Number: No. 4904; Entry No. 843264, etc.
Parties: Wm. J. Karsa & Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 842–843

Head Matter:
Wm. J. Karsa & Co. v. United States
No. 4904.
Entry No. 843264, etc.
Invoices dated Swatow, China, April 6, 1936, etc.
Entered at New York May 20, 1936, etc.
(Decided May 10, 1940)
Fred Bennett (Harry M. Farrell of counsel) for the plaintiffs.
Webster J. Oliver, Assistant Attorney General (Daniel I. Auster, special attor ney), for the defendant.

Opinion:
Tilson, Judge:
The appeals to reappraisement fisted in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the effect that the prices at or about the dates of exportation of the involved merchandise at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of China for export to the United States, in usual wholesale quantities and in the ordinary course of trade, including all costs, charges, and expenses specified in section 402 (d) of the Tariff Act of 1930, are the appraised values, less any amount added under duress.
On the agreed facts I find and hold the proper dutiable export values of the merchandise covered by said appeals to be the values found by the appraiser, less any amount added under duress. Judgment will be rendered accordingly.