Case: Stern & Stern Textile Importers, Inc. v. United States
Abbreviation: Stern v. United States
Decision Date: 1947-01-14
Docket Number: No. 6755; Entry Nos. 751599; 748460
Citation: 18 Cust. Ct. 300
Volume: 18
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Stern & Stern Textile Importers, Inc. v. United States
Judges: 
Pages: 300–301

Head Matter:
Stern & Stern Textile Importers, Inc. v. United States
No. 6755.
Entry Nos. 751599; 748460.
Invoices dated Nottingham, England, March 26, 1946, etc.
Certified March 27, 1946, etc.
Entered at New York, N. Y., April 10, 1946, etc.
(Decided January 14, 1947)
Fred Bennett for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Tilson, Judge:
In submitting for decision the two appeals listed above, • counsel for the respective parties have agreed that the issues involved in this case 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 evidence in this case.
Accepting this agreement as a statement of fact, and following the cited authority, I find and hold the proper dutiable export values of the merchandise •covered by these appeals to be the values found by the appraiser, less any addi- » tions made on entry by the importer to meet advances made by the appraiser in similar cases then pending on appeal. Judgment will be rendered accordingly.