Case Name: Bailey Green & Elger, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-11-22
Citations: 17 Cust. Ct. 426
Docket Number: No. 6538; Entry No. 746251/2
Parties: Bailey Green & Elger, Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 17
Pages: 426–426

Head Matter:
Bailey Green & Elger, Inc. v. United States
No. 6538.
Entry No. 746251/2.
Invoice dated Perivale, England, November 30, 1940.
Certified January 9, 1941.
Entered at New York, N. Y., March 4, 1941.
(Decided November 22, 1946)
Strauss & Hedges (Hadley S. King of counsel) for the plaintiff.
Paul P. Bao, Assistant Attorney General, for the defendant.

Opinion:
Cline, 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 entered values.
Judgment will be rendered accordingly.