Case Name: L. Bamberger & Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-09-19
Citations: 17 Cust. Ct. 311
Docket Number: No. 6362; Entry No. N-238
Parties: L. Bamberger & Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 17
Pages: 311–311

Head Matter:
L. Bamberger & Co. v. United States
No. 6362. Entry No. N-238.
Invoice dated London, England, November 1942.
Certified November 1942.
Entered at Newark, N. J., December 29, 1942.
(Decided September 19, 1946)
Strauss & Hedges for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Keefe, 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 earthenware and chinaware here involved, and that such values are the entered values. Insofar as the appeal relates to all other merchandise it is hereby dismissed.
Judgment will be rendered accordingly.