Court Opinion

ID: 8091193
Source: CourtListenerOpinion
Date Created: 2022-09-09 14:13:10.662687+00
Date Added: 2024-06-11T16:38:31.123694
License: Public Domain

Tilson, Judge
This 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 in that case has been admitted in evidence herein.
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 covered by this appeal to be the values found by the appraiser, less any additions made by the importer on entry to meet advances made by the appraiser in similar cases then pending on appeal. Judgment will be rendered accordingly.