Case Name: Ignaz Strauss & Co., Inc. (W. J. Byrnes & Co. of N. Y., Inc.) et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-04-11
Citations: 18 Cust. Ct. 553
Docket Number: No. 7176; Entry Nos. 745326; 713370
Parties: Ignaz Strauss & Co., Inc. (W. J. Byrnes & Co. of N. Y., Inc.) et al. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 553–553

Head Matter:
Ignaz Strauss & Co., Inc. (W. J. Byrnes & Co. of N. Y., Inc.) et al. v. United States
No. 7176.
Entry Nos. 745326; 713370.
Commercial invoice dated London, England, August 21, 1946, etc.
Entered at New York, N. Y., March 14, 1946, etc.
(Decided April 11, 1947)
John D. Bode for the plaintiffs.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Cline, Judge:
The appeals for reappraisement listed in schedule A, hereto attached and made a part hereof, 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 importers on entry because^of advances by the appraiser in similar eases.
Judgment will be rendered accordingly.