Case Name: Kaufmann Department Stores, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-04-04
Citations: 18 Cust. Ct. 532
Docket Number: No. 7147; Entry No. 49
Parties: Kaufmann Department Stores, Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 532–532

Head Matter:
Kaufmann Department Stores, Inc. v. United States
No. 7147.
Entry No. 49.
Invoice dated London, England, July 1945.
Certified July 1945.
Entered at Pittsburgh, Pa., July 27, 1945.
(Decided April 4, 1947)
Tompkins & Tompkins (J. Stuart Tompkins of counsel) for the plaintiff.
Paul P. Rao, 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 values are the entered values.
Judgment will be rendered accordingly.