Case Name: Reliance Sales v. Unites States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-04-03
Citations: 18 Cust. Ct. 531
Docket Number: No. 7144; Entry No. 712926
Parties: Reliance Sales v. Unites States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 531–531

Head Matter:
Reliance Sales v. Unites States
No. 7144.
Entry No. 712926.
Invoice dated Birmingham, England, July 4, 1945.
Certified July 8, 1945.
Entered at New York, N. Y., August 14, 1945.
(Decided April 3, 1947)
B. A. Levett 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 eases.
Judgment will be rendered accordingly.