Case Name: United States v. F. C. Mader
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-04-18
Citations: 4 Cust. Ct. 804
Docket Number: No. 4879; Entry No. M-531
Parties: United States v. F. C. Mader
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 804–805

Head Matter:
United States v. F. C. Mader
No. 4879.
Entry No. M-531.
Invoice dated Paris, France, December 22, 1937.
Certified December 23, 1937.
Entered at Miami, Fla., March 10, 1939.
(Decided April 18, 1940)
Webster J. Oliver, Assistant Attorney General (Samuel D. Spector, special attorney), for the plaintiff.
Defendant not represented by counsel.

Opinion:
Kincheloe, Judge:
This appeal to reappraisement has been stipulated and submitted for decision by the parties hereto.
In harmony with the stipulation I find the foreign value, as that value is defined in section 402 (c) of the Tariff Act of 1930, is the proper basis for the determination of the value of the merchandise here involved, and that such values are the appraised values, plus 8 per centum. Judgment will be rendered accordingly.