Case: Charles L. King et al. v. United States
Abbreviation: King v. United States
Decision Date: 1947-10-21
Docket Number: No. 7413; Entry Nos. 709719; 749631; AD 1402
Citation: 19 Cust. Ct. 276
Volume: 19
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Charles L. King et al. v. United States
Judges: 
Pages: 276–276

Head Matter:
Charles L. King et al. v. United States
No. 7413.
Invoices dated Walsall, England, July 2, 1946, etc.
Certified July 5, 1946, etc.
Entered at New York, N. Y., August 2, 1946, etc.
Entry Nos. 709719; 749631; AD 1402.
(Decided October 21, 1947)
John D. Rode for the plaintiffs.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Cline, Judge:
The appeals for reappraisement listed in schedule A, hereto attached and made a part hereof, 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 importers on entry because of advances by the appraiser in similar cases.
Judgment will be rendered accordingly.