Case Name: Oceano Shipping Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-03-11
Citations: 18 Cust. Ct. 450
Docket Number: No. 6984; Entry No. 724499, etc.
Parties: Oceano Shipping Co., Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 450–450

Head Matter:
Oceano Shipping Co., Inc. v. United States
No. 6984.
Entry No. 724499, etc.
Invoices dated Lancaster, England, October 6, 1941, etc.
Certified October 8, 1941, etc.
Entered at New York, N. Y., November 14, 1941, etc.
(Decided March 11, 1947)
Siegel, Mandell & Davidson for the plaintiff.
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 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), 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 caáes.
Judgment will be rendered accordingly.