Court Opinion

ID: 8092607
Source: CourtListenerOpinion
Date Created: 2022-09-09 14:14:55.255669+00
Date Added: 2024-06-11T16:38:31.954760
License: Public Domain

Johnson, Judge:
This proceeding has been submitted upon a stipulation wheie-in the parties hereto have agreed that the issues involved in this reappraisement are the same in all material respects as in the case of United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334. The record in that case was admitted as part of the record herein.
In view of the aforesaid stipulation and accepting same as a statement of fact, and in view of the decision cited, I find and hold that the export values of the merchandise are the values found by the appraiser.
Judgment will be rendered accordingly.