Case Name: Edward Boote, Inc. (Proprietor and Owner of Edward Boote) v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1945-11-21
Citations: 17 Cust. Ct. 425
Docket Number: No. 6536; Entry No. 702480, etc.
Parties: Edward Boote, Inc. (Proprietor and Owner of Edward Boote) v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 17
Pages: 425–425

Head Matter:
Edward Boote, Inc. (Proprietor and Owner of Edward Boote) v. United States
No. 6536.
Entry No. 702480, etc.
Invoices dated Birmingham, England, July 1943, etc.
Certified July 1943, etc.
Entered at New York, N. Y., July 27, 1943, etc.
(Decided November 21, 1945)
B. A. Levett for the plaintiff.
Paul P. Bao, Assistant Attorney General, for the defendant.

Opinion:
Keeps, 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.