Case Name: Meadows Wye & Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-05-13
Citations: 18 Cust. Ct. 590
Docket Number: No. 7236; Entry No. 707553
Parties: Meadows Wye & Co., Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 590–590

Head Matter:
Meadows Wye & Co., Inc. v. United States
No. 7236.
Entry No. 707553.
Invoice dated London, England, July 1944.
Certified July 1944.
Entered at New York, N. Y., September 29, 1944.
(Decided May 13, 1947)
Jordan & Klingaman for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Kincheloe, 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.