Court Opinion

ID: 8091256
Source: CourtListenerOpinion
Date Created: 2022-09-09 14:13:14.914654+00
Date Added: 2024-06-11T16:38:31.155183
License: Public Domain

Tilson, Judge:
This appeal raises for determination the question of whether or not the amount of a so-called British purchase tax was properly included by the appraiser as a part of the export value of the merchandise. The appeal has been submitted for decision upon a stipulation to the effect that the issues herein are similar in all material respects to the issues involved in United States v. Pitcairn, C. A. D. 334, and the record therein has been admitted in evidencefin this case.
Accepting this stipulation as a statement of fact, and following the cited authority, I find and hold the proper dutiable export values of the merchandise to be the values found by the appraiser, less any amounts added by the importer on entry to meet advances made by the appraiser in similar cases then pending on appeal. Judgment will be rendered accordingly.