Case Name: Fine Crystals, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1960-03-11
Citations: 44 Cust. Ct. 609
Docket Number: Reap. Dec. 9632; Entry No. 715249
Parties: Fine Crystals, Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 44
Pages: 609–609

Head Matter:
(Reap. Dec. 9632)
Fine Crystals, Inc. v. United States
Entry No. 715249.
(Decided March 11, 1960)
Siegel, Mandell & Davidson (Sidney Mandell of counsel) for the plaintiff.
George Cochran DoWb, Assistant Attorney General (Daniel I. Auster, trial attorney), for the defendant.

Opinion:
Johnson, Judge:
The merchandise involved in this appeal for reappraisement consists of chinaware articles, imported from Germany on or about July 24, 1949. It was entered at the invoiced ex-factory prices, plus $8.20 added under duress, to meet advances made by the appraiser in similar cases pending on appeal for reappraisement. Thereafter, the merchandise was appraised at the entered unit values, less charges for cartage, inland freight, and insurance, amounting to $9.10.
When this case was called for trial, it was submitted on the papers on file and counsel for the plaintiff moved that the appraised values, conceded to be correct, be affirmed.
On the record presented, I find that the proper basis for determining the value of this merchandise is the foreign and export value, as those values are defined in section 402(c) and (d) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938, and that said values are the appraised values.
Judgment will be rendered accordingly.