Case Name: Carson Pirie Scott & Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1948-12-01
Citations: 21 Cust. Ct. 334
Docket Number: No. 7631; Entry No. 5586
Parties: Carson Pirie Scott & Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 21
Pages: 334–334

Head Matter:
Carson Pirie Scott & Co. v. United States
No. 7631.
Entry No. 5586.
— Invoice dated London, England, April 14, 1942.
Certified April 16, 1942.
Entered at Chicago, Ill., May 25, 1942.
(Decided December 1, 1948)
Wallace & Schwartz for the plaintiff.
David N, Edelstein, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Chief 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 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.