Case Name: J. B. Meltzer Co. et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-03-27
Citations: 4 Cust. Ct. 755
Docket Number: No. 4828; Entry Nos. 846464, 704302
Parties: J. B. Meltzer Co. et al. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 755–755

Head Matter:
J. B. Meltzer Co. et al. v. United States
No. 4828.
Entry Nos. 846464, 704302.
Invoices dated Shanghai, China, November 24,1936, June 12, 1939.
Entered at New York March 31, 1937, July 12, 1939.
(Decided March 27, 1940)
Fred Bennett (Harry M. Farrell of counsel) for the plaintiffs.
Webster J. Oliver, Assistant Attorney General (Daniel I. Auster, special attorney), for the defendant.

Opinion:
Tilson, Judge:
The two appeals listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the effect that the prices or market values at the dates of exportation of the instant merchandise at which such or similar merchandise was- freely offered for sale to all purchasers in the principal markets of China for export to the United States, in usual wholesale quantities and in the ordinary course of trade, including all costs, charges, and expenses specified in section 402 (d) of the Tariff Act of 1930, are the appraised values less any amount added under duress.
Accepting this stipulation as a statement of fact I find and hold the proper dutiable export values of the merchandise covered by said appeals to be the values found by the appraiser, less any amount added under duress. Judgment will be rendered accordingly.