Case Name: Longmans Green & Co., Inc., et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-02-26
Citations: 18 Cust. Ct. 413
Docket Number: No. 6925; Entry Nos. 715436; 715248
Parties: Longmans Green & Co., Inc., et al. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 413–414

Head Matter:
Longmans Green & Co., Inc., et al. v. United States
No. 6925.
Entry Nos. 715436; 715248.
-Invoices dated London, England, October 1943, etc.
Certified October 1943, etc.
Entered at New York, N. Y., November 24, 1943, etc.
(Decided February 26, 1947)
Lane, Young & Fox for the plaintiff^.
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 hereof, 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 valuéis 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.