Case Name: Allan Jensen v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-03-11
Citations: 18 Cust. Ct. 452
Docket Number: No. 6989; Entry No. 768492, etc.
Parties: Allan Jensen v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 452–452

Head Matter:
Allan Jensen v. United States
No. 6989.
Entry No. 768492, etc.
Invoices dated London, England, May 14, 1941, etc.
Entered at New York, N. Y., June 14, 1941, etc.
(Decided March 11, 1947)
Lane & Wallace and Lane, Young & Fox 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), 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 will be rendered accordingly.