Case: H. Z. Bernstein Co., Inc. v. United States
Abbreviation: H. Z. Bernstein Co. v. United States
Decision Date: 1947-02-06
Docket Number: No. 6849; Entry No. 728281
Citation: 18 Cust. Ct. 374
Volume: 18
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: H. Z. Bernstein Co., Inc. v. United States
Judges: 
Pages: 374–374

Head Matter:
H. Z. Bernstein Co., Inc. v. United States
No. 6849.
Entry No. 728281.
Invoice dated London, England, November 29, 1945.
Certified December 1, 1945.
Entered at New York, N. Y., December 18, 1945.
(Decided February 6, 1947)
Lane, Young & Fox for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Lawrence, Judge:
It has been agreed between the parties hereto that the issues herein relating to the above-mentioned merchandise are the same in all material respects as those decided in United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. (Customs) 183, C. A. D. 334, and that the record therein may be incorporated herein.
Upon the agreed facts I find the export value, as defined in section 402 (d), Tariff Act of 1930, to be the proper basis for determining the values of said merchandise, and that such values are the appraised values, less additions made by importer on entry because of advances by the appraiser in similar cases.
Judgment will be entered accordingly.