Case: Takla Bros. v. United States
Abbreviation: Takla Bros. v. United States
Decision Date: 1940-06-19
Docket Number: No. 4942; Entry No. 760891
Citation: 5 Cust. Ct. 448
Volume: 5
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Takla Bros. v. United States
Judges: 
Pages: 448–449

Head Matter:
Takla Bros. v. United States
No. 4942.
Entry No. 760891.
Invoice dated Shanghai, China, November 2, 1939.
Entered at New York, December 6, 1939.
(Decided June 19, 1940)
Fred Bennett (Harry M. Farrell of counsel) for the plaintiffs.
Webster J. Oliver, Assistant Attorney General (Daniel I. Auster, special, attorney), for the defendant.

Opinion:
Tilson, Judge:
This appeal has been submitted for decision upon a stipulation to the effect that the price at the date of exportation of the instant merchandise at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of China for export to the United States in usual wholesale quantities and in the ordinary course of trade, including all costs, charges, and expenses specified in section 402 (d) of the Tariff Act of 1930 is the appraised value, less any amount added under duress.
On the agreed facts I find and hold the proper dutiable export value of the merchandise covered by this appeal to be the value found by the appraiser, less any amount added under duress. Judgment will be rendered accordingly.