Case Name: S. P. Skinner & Co., Inc., J. E. Bernard & Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-08-19
Citations: 19 Cust. Ct. 237
Docket Number: No. 7362; Entry No. 710059, etc.
Parties: S. P. Skinner & Co., Inc., J. E. Bernard & Co., Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 19
Pages: 237–237

Head Matter:
S. P. Skinner & Co., Inc., J. E. Bernard & Co., Inc. v. United States
No. 7362.
Invoices dated Stoke on Trent, England, September 1943, etc.
Entered at New York, N. Y., October 6, 1943, etc.
Entry No. 710059, etc.
(Decided August 19, 1947)
Lane, Young & Fox for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant

Opinion:
Johnson, Judge:
These appeals for reappraisement have 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 eases.
Judgment will be rendered accordingly.