Case Name: Lian Bros. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-10-28
Citations: 5 Cust. Ct. 575
Docket Number: No. 5040; Entry No. 707466/2, etc.
Parties: Lian Bros. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 575–575

Head Matter:
Lian Bros. v. United States
No. 5040.
Invoices dated Shanghai, China, June 7, 1939, etc.
Certified June 8, 1939, etc.
Entered at New York July 19, 1939, etc.
Entry No. 707466/2, etc.
(Decided October 28, 1940)
Fred Bennett (Harry M. Farrell of counsel) for the plaintiffs.
Charles D. Lawrence, Acting Assistant Attorney General (Daniel I. Auster, special attorney), for the defendant.

Opinion:
Tilson, Judge:
The appeals fisted in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the effect that the market value or price at or about the date of the exportation of the instant merchandise, at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of China, for export to the United States, in usual wholesale quantities and in the ordinary course of trade, including all costs, charges, and expenses specified in section 402 (d) of the Tariff Act of 1930, are the appraised values less any amount added under duress.
On the agreed facts 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 amount added under duress. Judgment will be rendered accordingly.