Case Name: L. P. Seibold, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-03-19
Citations: 18 Cust. Ct. 481
Docket Number: No. 7045; Entry No. W-278, etc.
Parties: L. P. Seibold, Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 481–481

Head Matter:
L. P. Seibold, Inc. v. United States
No. 7045.
Entry No. W-278, etc.
Invoices dated London, England, January 15, 1946, etc.
Certified January 18, 1946, etc.
Entered at Washington, D. C., March 7, 1946, etc.
(Decided March 19, 1947)
Tompkins dk Tompkins (J. Stuart Tompkins of counsel) for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Moldison, 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, 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 importer on entry because of advances by the appraiser in similar cases.
Judgment will be rendered accordingly.