Case: Tobias & Co. v. United States
Abbreviation: Tobias & Co. v. United States
Decision Date: 1947-01-14
Docket Number: No. 6757; Entry Nos. 716948; 729212
Citation: 18 Cust. Ct. 301
Volume: 18
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Tobias & Co. v. United States
Judges: 
Pages: 301–301

Head Matter:
Tobias & Co. v. United States
No. 6757.
Entry Nos. 716948; 729212.
Invoices dated London, England, August 28, 1941, etc.
Entered at New York, N. Y., October 1, 1941, etc.
(Decided January 14, 1947)
Lane & Wallace for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Cline, 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-1 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 importer because of advances by the appraiser in similar cases.
J udgment will be rendered accordingly.