Case: Gimbel Bros., Inc. v. United States
Abbreviation: Gimbel Bros. v. United States
Decision Date: 1947-02-26
Docket Number: No. 6923; Entry No. 1478/2
Citation: 18 Cust. Ct. 412
Volume: 18
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Gimbel Bros., Inc. v. United States
Judges: 
Pages: 412–413

Head Matter:
Gimbel Bros., Inc. v. United States
No. 6923.
Entry No. 1478/2.
Invoice dated London, England, September 1945,
Certified September 1945.
Entered at Philadelphia, Pa., October 23, 1945.
(Decided February 26, 1947)
Fred Bennett for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Presiding 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 fabts 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 importer on entry because of advances by the appraiser in similar cases.
Judgment will be rendered accordingly.