Case Name: Sellers Transportation Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-04-23
Citations: 18 Cust. Ct. 570
Docket Number: No. 7210; Entry No. 731985
Parties: Sellers Transportation Co., Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 570–570

Head Matter:
Sellers Transportation Co., Inc. v. United States
No. 7210.
Entry No. 731985.
Invoice dated Burslem, England, March 1944.
Certified March 1944.
Entered at New York, N. Y., April 25, 1944.
(Decided April 23, 1947)
Strauss & Hedges (Eugene F. Blauvelt of counsel) for the plaintiff.
Paul P. Bao, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Presiding 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 valufes 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.