Case Name: American Express Co., a/c American Fur Export Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-12-20
Citations: 18 Cust. Ct. 241
Docket Number: No. 6661; Entry No. 747810
Parties: American Express Co., a/c American Fur Export Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 241–241

Head Matter:
American Express Co., a/c American Fur Export Co. v. United States
No. 6661.
Entry No. 747810.
Invoice dated London, England, January 29, 1946.
Certified January 29, 1946.
Entered at New York, N. Y., March 26, 1946.
(Decided December 20, 1946)
Eugene R. Pickrell for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Mollison, 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 wall be rendered accordingly.