Case Name: Sig. Jacobs Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1948-02-24
Citations: 20 Cust. Ct. 390
Docket Number: No. 7552; Entry No. 756398
Parties: Sig. Jacobs Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 20
Pages: 390–390

Head Matter:
Sig. Jacobs Co. v. United States
No. 7552.
Entry No. 756398.
Invoice dated London, England, April 1, 1946.
Certified April 1, 1946.
Entered at New York, N. Y., April 29, 1946.
(Decided February 24, 1948)
Fred Bennett for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Presiding 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.
Judgment will be rendered accordingly.