Court Opinion

ID: 8091641
Source: CourtListenerOpinion
Date Created: 2022-09-09 14:13:41.720839+00
Date Added: 2024-06-11T16:38:31.305824
License: Public Domain

Oliver, Presiding Judge:
This appeal for reappraisement has been submitted for decision upon the following stipulation of counsel for the parties hereto:
(Stipulation omitted.)
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 items advanced in *597value by tbe appraiser, such values are the entered values, and as to all other items, such values are the appraised values, less the additions made by the importer on entry because of advances by the appraiser in similar cases.
Judgment will be rendered accordingly.