Case Name: Franklin Simon & Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-02-11
Citations: 18 Cust. Ct. 380
Docket Number: No. 6861; Entry No. 754222
Parties: Franklin Simon & Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 380–380

Head Matter:
Franklin Simon & Co. v. United States
No. 6861.
Entry No. 754222.
Invoice dated Derby, England, April 25, 1942.
Certified April 27, 1942.
Entered at New York, N. Y., June 10, 1942.
(Decided February 11, 1947)
Lane & Wallace for the plaintiff.
Paul P. Bao, Assistant Attorney General, for the defendant.

Opinion:
Tilson, Judge:
This appeal raises for determination the question of whether or not the amount of a so-called British purchase tax was properly included by the appraiser as a part of the export value of the merchandise. The appeal has been submitted for decision upon a stipulation to the effect that the issues herein are similar in all material respects to the issues involved in United States v. Pitcairn, C. A. D. 334, and the record therein has been admitted in evidencefin this case.
Accepting this stipulation as a statement of fact, and following the cited authority, I find and hold the proper dutiable export values of the merchandise to be the values found by the appraiser, less any amounts added by the importer on entry to meet advances made by the appraiser in similar cases then pending on appeal. Judgment will be rendered accordingly.