Case: B. Altman & Co. v. United States
Abbreviation: Altman v. United States
Decision Date: 1946-11-12
Docket Number: No. 6500; Entry No. 746159
Citation: 17 Cust. Ct. 405
Volume: 17
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: B. Altman & Co. v. United States
Judges: 
Pages: 405–405

Head Matter:
B. Altman & Co. v. United States
No. 6500.
Entry No. 746159.
Invoice dated London, England, February 5, 1942.
Certified March 13, 1942.
Entered at New York, N. Y., April 8, 1942.
(Decided November 12, 1946)
Marlow & Hines for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Keefe, Judge:
This appeal for reappraisement has 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 Í930, 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.