Case Name: Harry Levy et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-12-26
Citations: 18 Cust. Ct. 248
Docket Number: No. 6675; Entry No. 706180, etc.
Parties: Harry Levy et al. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 248–248

Head Matter:
Harry Levy et al. v. United States
No. 6675.
Entry No. 706180, etc.
Invoices dated London, England, July 23, 1942, etc.
Certified July 25, 1942, etc.
Entered at New York, N. Y., September ]¡3, 1942, etc.
(Decided December 26, 1946)
Siegel, Mandell & Davidson for the plaintiffs.
Paul P. Rao, Assistant Attorney General, for the .defendant.

Opinion:
'Tilson, Judge:
The appeals listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the^effect that the issues herein involved and the issues involved in United States v. Pitcairn, C. A. D. 334, are similar in all material respects and the record in that case has been admitted in evidence herein.
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 covered by said appeals to be the values found by the appraiser, less any amounts added by the importers on entry to meet advances made by the appraiser in similar cases then pending on appeal. Judgment will be rendered accordingly.