Case Name: Inter-Maritime Fwdg. Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-09-26
Citations: 17 Cust. Ct. 320
Docket Number: No. 6379; Entry No. 718967, etc.
Parties: Inter-Maritime Fwdg. Co., Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 17
Pages: 320–320

Head Matter:
Inter-Maritime Fwdg. Co., Inc. v. United States
No. 6379.
Entry No. 718967, etc.
Invoices dated Hawick, Scotland, December 1942, etc.
Certified January 1943, etc.
Entered at New York, N. Y., February 13, 1943, etc.
(Decided September 26, 1946)
Tompkins & Tompkins (/. Stuart Tompkins of counsel) for the plaintiff-.-
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Cole, Judge
(Abstract): These appeals for reappraisement of various items of merchandise concern the so-called British purchase tax, described in the law of the United Kingdom entitled, "Finance (No. 2) Act 1940 3 & 4 Geo. 6 Ch. 48." The said tax was held not to be an item to be included in foreign value as defined in section 402 (c) of the Tariff Act of 1930 as amended by the Customs Administrative Act of 1938 (19 U. S. C. 1940 ed. § 1402 (e)'). United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334.
A written stipulation of fact, submitting these cases, is sufficient to show that export value, section 402 (d) of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1402 (d)), is the proper basis for appraisement of the instant merchandise, and that such statutory values for the articles in question are the appraised values, less additions made by the importer on entry because of advances in similar cases.