Case Name: Marshall Field & Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1948-05-28
Citations: 20 Cust. Ct. 456
Docket Number: No. 7593; Entry No. 4993, etc.
Parties: Marshall Field & Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 20
Pages: 456–456

Head Matter:
Marshall Field & Co. v. United States
No. 7593.
Entry No. 4993, etc.
Invoices dated London, England, March 17, 1941, etc.
Certified March 17, 1941, etc.
Entered at Chicago, Ill., April 29, 1941, etc.
(Decided May 28, 1948)
James W. Bevans for the plaintiff.
Paul P. Bao, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Presiding Judge:
These appeals for reappraisement 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 items marked "A" on the invoices and checked "GF" by examiner George Felzer, and that such values are the appraised values, less the additions made by the appraiser for .British purchase tax.
Insofar as the appeals relate to all other merchandise they are hereby dismissed.