Case: Fredk. Loeser & Co., Inc., Globe Shipping Co., Inc. v. United States
Abbreviation: Fredk. Loeser & Co. v. United States
Decision Date: 1947-12-04
Docket Number: No. 7464; Entry No. 721557, etc.
Citation: 19 Cust. Ct. 337
Volume: 19
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Fredk. Loeser & Co., Inc., Globe Shipping Co., Inc. v. United States
Judges: 
Pages: 337–337

Head Matter:
Fredk. Loeser & Co., Inc., Globe Shipping Co., Inc. v. United States
No. 7464.
Invoices dated Hanley, England, January 1945, etc.
Certified January 1945, etc.
Entered at New York, N. Y., February 15, 1945, etc.
Entry No. 721557, etc.
(Decided December 4, 1947)
Siegel, Mandell & Davidson for the plaintiff.
Paul P. Bao, Assistant Attorney Géneral, for the defendant.

Opinion:
Johnson, Judge:
These appeals for reappraisement have 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 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.