Case Name: Henry M. Peyser & Co., Inc., et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-01-21
Citations: 18 Cust. Ct. 324
Docket Number: No. 6787; Entry Nos. 756647; 761859
Parties: Henry M. Peyser & Co., Inc., et al. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 324–324

Head Matter:
Henry M. Peyser & Co., Inc., et al. v. United States
No. 6787.
Entry Nos. 756647; 761859.
Invoices dated Manchester, England, April 2, 1946, etc.
Certified April 2, 1946, etc.
Entered at New York, N. Y., May 1, 1946, etc.
(Decided January 21, 1947)
Brooks &■ Brooks for the plaintiffs.
Paul P. Rao, Assistant Attorney General, for the defendant. '

Opinion:
Mollison, Judge:
The appeals for reappraisement listed in schedule A, hereto attached and made a part hereof, 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 app'raised values, less the additions made by the importers on entry because of advances by the appraiser in similar cases.