Case Name: Gimbel Bros., Inc., et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-03-18
Citations: 18 Cust. Ct. 474
Docket Number: No. 7032; Entry No. 771221, etc.
Parties: Gimbel Bros., Inc., et al. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 474–475

Head Matter:
Gimbel Bros., Inc., et al. v. United States
No. 7032.
Entry No. 771221, etc.
Invoices dated London, England, May 22, 1941, etc.
Certified May 27, 1941, etc.
Entered at New York, N. Y., June 28, 1941, etc
(Decided March 18, 1947)
Fred Bennett for the plaintiffs.
Paul P. Bao, Assistant Attorney General, for the defendant.

Opinion:
Mollison, Judge:
The appeals for reappraisement listed in schedule A, hereto attached and made a part hereof, 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) 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 importers on entry becausé of advances by the appraiser in similar cases.
Judgment will be rendered accordingly.