Case Name: Hudson Shipping Co., Inc., v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-04-11
Citations: 18 Cust. Ct. 552
Docket Number: No. 7175; Entry No. 359205
Parties: Hudson Shipping Co., Inc., v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 552–552

Head Matter:
Hudson Shipping Co., Inc., v. United States
No. 7175.
Entry No. 359205.
Invoice dated Manchester, England, May 5, 1941.
Certified May 5, 1941.
Entered at New York, N. Y., June 3, 1941.
(Decided April 11, 1947)
Tompkins & Tompkins (J. Stuart Tompkins of counsel) for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Cline, Judge:
This appeal for reappraisement has 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.