Case Name: Gimbel Bros., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1948-03-30
Citations: 20 Cust. Ct. 412
Docket Number: No. 7572; Entry No. 728897
Parties: Gimbel Bros., Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 20
Pages: 412–412

Head Matter:
Gimbel Bros., Inc. v. United States
No. 7572.
Entry No. 728897.
Pro forma invoice dated London, England, April 1943.
Entered at New York, N. Y., May 26, 1943.
(Decided March 30, 1948)
Fred Bennett for the plaintiff.
Paul P. Bao, Assistant Attorney General, for the defendant.

Opinion:
Kincheloe, 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 entered values, less the additions made by the importer on entry because of advances by the appraiser in similar cases.
Judgment will be rendered accordingly.