Case Name: Draeger Shipping Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-12-19
Citations: 18 Cust. Ct. 235
Docket Number: No. 6649; Entry No. 749025, etc.
Parties: Draeger Shipping Co., Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 235–235

Head Matter:
Draeger Shipping Co., Inc. v. United States
No. 6649.
Entry No. 749025, etc.
Invoices dated Burslem, England, March 11, 1942, etc.
Certified March 19, 1942, etc.
Entered at New York, N. Y., April 28, 1942, etc.
(Decided December 19, 1946)
John D. Bode for the plaintiff.
Paul P. Bao, Assistant Attorney General, for the defendant.

Opinion:
Keefe, 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.