Case Name: Gimbel Bros., Inc., et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1948-02-20
Citations: 20 Cust. Ct. 389
Docket Number: No. 7550; Entry Nos. 721724; 740030
Parties: Gimbel Bros., Inc., et al. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 20
Pages: 389–390

Head Matter:
Gimbel Bros., Inc., et al. v. United States
No. 7550.
Entry Nos. 721724; 740030.
Invoices dated London, England, September 1945, etc.
Certified September 1945, etc.
Entered at New York, N. Y., November 15, 1945, etc..
(Decided February 20, 1948)
Fred Bennett for the plaintiffs.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Cole, Judge (Abstract):
These appeals for reappraisement of various items of merchandise concern the so-calied British purchase tax, described in the law of the United Kingdom entitled, "Finance (No. 2) Act 1940 3 & 4 Geo. 6 Ch. 48." The said tax was held not to be an item to be included in foreign value as defined in section 402 (c) of the Tariff Act of 1930 as amended by the Customs Administrative Act of 1938 (19 U. S. C. § 1402 (c)). United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334
The cited case has been incorporated herein by consent of the parties who further agree on a set of facts, embodied in a written stipulation submitting the present cases, showing export value, section 402 (d) of the Tariff Act of 1930 (19 U. S. C. § 1402 (d)), to be the proper basis for appraisement of the instant merchandise, and that' such statutory values are the appraised values of the articles in question, less additions made by the importers on entry because of advances in similar cases.