Case Name: Jay Willfred Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-01-13
Citations: 18 Cust. Ct. 291
Docket Number: No. 6751; Entry Nos. 707240; 700546
Parties: Jay Willfred Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 291–291

Head Matter:
Jay Willfred Co. v. United States
No. 6751.
Entry Nos. 707240; 700546.
Invoices dated Birmingham, England, August 1944, etc.
Certified August 1944, etc.
Entered at New York, N. Y., September 25,1944, etc.
(Decided January 13, 1947)
Siegel, Mandell & Davidson for the plaintiff.
Paul P. Rao, 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 Í 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.