Case Name: Bartley Bros. & Hall, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-04-02
Citations: 18 Cust. Ct. 525
Docket Number: No. 7133; Entry No. 731897, etc.
Parties: Bartley Bros. & Hall, Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 525–525

Head Matter:
Bartley Bros. & Hall, Inc. v. United States
No. 7133.
Entry No. 731897, etc.
Commercial invoice dated Walsall, England, November 19, 1945, etc.
Entered at New York, N. Y., January 8, 1946, etc.
(Decided April 2, 1947)
Brooks & Brooks for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Mollison, Judge:
These appeals for reappraisement 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 importer on entry because of advances by the appraiser in similar eases.
Judgment yvill be rendered accordingly.