Case Name: Levine Deikman Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-03-11
Citations: 4 Cust. Ct. 708
Docket Number: No. 4778; Entry No. 842064, etc.
Parties: Levine Deikman Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 708–709

Head Matter:
Levine Deikman Co. v. United States
No. 4778.
Entry No. 842064, etc.
Invoices dated Shanghai, China, February 24, 1937, etc.
Entered at New York March 20, 1937, etc.
(Decided March 11, 1940)
Lane & Wallace for the plaintiff.
Webster J. Oliver, Assistant Attorney General (Daniel I. Auster, special attorney), for the defendant.

Opinion:
Tilson, Judge:
The appeals to reappraisement listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the effect that the price at the dates of exportation of the instant merchandise at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of China for exportation to the United States, in usual wholesale quantities and in the ordinary course of trade, including all costs, charges and expenses specified in section 402 (d) of the Tariff Act of 1930, is the value found by the appraiser, less any amount added under duress.
On the agreed facts I find and hold the proper dutiable values of the merchandise covered by said appeals to be the values found by the appraiser, less any amount added under duress. Judgment will be rendered accordingly.