Case Name: Lansen-Naeve Corp. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1948-02-10
Citations: 20 Cust. Ct. 378
Docket Number: No. 7532; Entry No. 706822, etc.
Parties: Lansen-Naeve Corp. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 20
Pages: 378–378

Head Matter:
Lansen-Naeve Corp. v. United States
No. 7532.
Entry No. 706822, etc.
Invoices dated London, England, August 1942, etc.
Certified August 1942, etc.
Entered at New York, N. Y., September 17, 1942, etc.
(Decided February 10, 1948)
Plaintiff not represented by counsel.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Kincheloe, Judge:
These appeals for reappraisement have been submitted for decision upon the following stipulation:
(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.