Case: Boutross Brothers et al. v. United States
Abbreviation: Boutross Bros. v. United States
Decision Date: 1940-07-01
Docket Number: No. 4962; Entry Nos. 782724
Citation: 5 Cust. Ct. 477
Volume: 5
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Boutross Brothers et al. v. United States
Judges: 
Pages: 477–477

Head Matter:
Boutross Brothers et al. v. United States
No. 4962.
Entry Nos. 782724, etc.
Invoices dated Hong Kong, October 28, 1937, etc.
Entered at New York December 1, 1937, etc.
(Decided July 1, 1940)
Siegel & Mandell for the plaintiffs.
Webster J. Oliver, Assistant Attorney General (Daniel I. Auster, special attorney), for the defendant.

Opinion:
Tilson, Judge:
The five appeals listed above have been submitted for decision upon a stipulation to the effect that the price or market value at the date of exportation of the merchandise involved herein 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 charges, costs, and expenses specified in section 402 (d) of the Tariff Act of 1930 are the values found by the appraiser, less any amount added under duress.
On the established facts, I find and hold the proper dutiable export value of the merchandise covered by said appeals to be the values found by the appraiser, less any amount added under ¡duress. Judgment will be rendered accordingly.