Case Name: F. Konishi Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-10-02
Citations: 5 Cust. Ct. 533
Docket Number: No. 5014; Entry No. 9493
Parties: F. Konishi Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 533–533

Head Matter:
F. Konishi Co. v. United States
No. 5014.
Invoice dated Yokohama, Japan, April 20, 1939.
Certified April 21, 1939.
Entered at Los Angeles, Calif., May 11, 1939.
Entry No. 9493.
(Decided October 2, 1940)
Lawrence & Tuttle (George B. Tuttle of counsel) for the plaintiff.
Webster J. Oliver, Assistant Attorney General (Joseph E. Weil, special attorney), for the defendant.

Opinion:
Dallinger, Judge:
At tbe trial of this appeal to reappraisement the attorneys for the respective parties stipulated as follows:
that the unit entered value and the unit values as shown on the invoice is the correct foreign market value, and that the export value is not higher.
On the agreed facts I find the foreign value, as defined in section 402 (c) of the Tariff Act of 1930, is the proper basis for the determination of the value of the merchandise here involved, and that -such value was the unit entered value. Judgment will be rendered accordingly.