Case Name: Columbia Recording Corp. (Lunham & Reeve, Inc.) v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-04-17
Citations: 18 Cust. Ct. 563
Docket Number: No. 7195; Entry Nos. DP 712654; DP 712655
Parties: Columbia Recording Corp. (Lunham & Reeve, Inc.) v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 563–563

Head Matter:
Columbia Recording Corp. (Lunham & Reeve, Inc.) v. United States
No. 7195.
Entry Nos. DP 712654; DP 712655.
Invoices dated Hayes, Middlesex, England, July 9, 1946, etc.
Certified July 15, 1946, etc.
Entered at New York, N. Y., August 13, 1946.
(Decided April 17, 1947)
Jordan & Klingaman for the plaintiff.
Paul P. Bao, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Presiding Judge:
These appeals for reappraisement 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 cases.
Judgment will be rendered accordingly.