Case Name: Imported Delicacies Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-01-07
Citations: 18 Cust. Ct. 272
Docket Number: No. 6715; Entry No. 711299
Parties: Imported Delicacies Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 272–272

Head Matter:
Imported Delicacies Co. v. United States
No. 6715.
Entry No. 711299.
Invoice dated Birmingham, England, September 1942.
Entered at New York, N. Y., November 9, 1942.
(Decided January 7, 1947)
Tompkins & Tompkins (J. Stuart Tompkins of counsel) for the plaintiff.
Paul P. Bao, Assistant Attorney General, for the defendant.

Opinion:
Keefe, Judge:
This appeal for reappraisement has 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) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the earthenware 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. Insofar as the appeal relates to all other merchandise it is hereby dismissed.
Judgment will be rendered accordingly.