Case Name: Bundell Shipping Co. et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-03-03
Citations: 18 Cust. Ct. 423
Docket Number: No. 6944; Entry No. 725453, etc.
Parties: Bundell Shipping Co. et al. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 423–423

Head Matter:
Bundell Shipping Co. et al. v. United States
No. 6944.
Entry No. 725453, etc.
Invoices dated Edinburgh, Scotland, October 14,1941, etc.
Certified October 14, 1941, etc.
Entered at New York, N. Y., November 21,1941, etc.
(Decided March 3, 1947)
Lane, Young & Fox for the plaintiffs.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Kincheloe, Judge:
The appeals for reappraisement listed in schedule A, hereto •attached and made a part thereof, 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) 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.