Case Name: Halle Bros. Co. et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-03-26
Citations: 18 Cust. Ct. 503
Docket Number: No. 7090; Entry Nos. 392, etc.; 0178
Parties: Halle Bros. Co. et al. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 503–503

Head Matter:
Halle Bros. Co. et al. v. United States
No. 7090.
Entry Nos. 392, etc.; 0178.
Invoices dated Hawick, Scotland, December 1, 1941, etc.
Entered at Cleveland, Ohio, January 20, 1942, etc., and at Cincinnati, Ohio, June 12, 1946.
(Decided March 26, 1947)
Tompkins & Tompkins {J. Stuart Tompkins of counsel) for the plaintiffs.
Paul P. Bao, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Presiding Judge:
The appeals for reappraisement listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon the following stipulation of counsel for the parties hereto:
(Stipulation omitted.)
On the agreed facts 1 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 importers on entry because of advances by the appraiser in similar cases.
Judgment will be rendered accordingly.