Case Name: Bullocks, Inc., et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-09-16
Citations: 9 Cust. Ct. 577
Docket Number: No. 5717; Entry Nos. 1634 and 1140
Parties: Bullocks, Inc., et al. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 9
Pages: 577–577

Head Matter:
Bullocks, Inc., et al. v. United States
No. 5717.
Entry Nos. 1634 and 1140.
Invoices dated London, England, October 7, 1941, and August 22, 1941.
Certified October 10, 1941, and August 25, 1941.
Entered at Los Angeles, Calif., November 15, 1941, and October 6, 1941.
(Decided September 16, 1942)
Harper & Harper (Abraham Gottfried of counsel) for the plaintiffs.
Paul P. Bao, Assistant Attorney General {Daniel I. Auster, special attorney), for the defendant.

Opinion:
Olivee, Presiding Judge:
The appeals to 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:
It is hereby stipulated by and between counsel for the plaintiff and the Assistant Attorney General for the United States, subject to the approval of the court:
(1) That the merchandise the subject of the above-entitled appeals consists of mens and ladies overcoats imported from Great Britain.
(2) That the appraised values of the merchandise covered by these appeals, less any additions made by the importers under duress at the time of entry, represent the prices at the time of exportation of such merchandise to the United States at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of the country from which exported, in the usual wholesale quantities and in the ordinary course of trade, for exportation to the United States, and represent the export value of such merchandise and that there were no higher foreign values at the time of exportation thereof.
(3) That the appeals are abandoned as to all merchandise not entered under duress, and these cases are submitted on the foregoing stipulation.
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 as to the men's and ladies' overcoats such Values are the appraised values, less any additions made by the importers under duress at the time of entry.
The appeals having been abandoned insofar as they relate to all other merchandise, to that extent the appeals are hereby dismissed.
Judgment will be rendered accordingly.