Case: Michaelian & Kohlberg (W. J. Byrnes & Co., N. Y.) et al. v. United States
Abbreviation: Michaelian v. United States
Decision Date: 1947-01-28
Docket Number: No. 6819; Entry No. 11325, etc.
Citation: 18 Cust. Ct. 349
Volume: 18
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Michaelian & Kohlberg (W. J. Byrnes & Co., N. Y.) et al. v. United States
Judges: 
Pages: 349–349

Head Matter:
Michaelian & Kohlberg (W. J. Byrnes & Co., N. Y.) et al. v. United States
No. 6819.
Entry No. 11325, etc.
Invoices dated London, England, September 11, 1945, etc.
Certified September 1945, etc.
Entered at New York, N. Y., November 13, 1945, etc.
(Decided January 28, 1947)
Lane, Young & Fox for the plaintiffs.
Paul P. Bao, Assistant Attorney General, for the defendant.

Opinion:
Cole, Judge (Abstract):
These appeals for reappraisement of various items of merchandise concern the so-called British purchase tax, described in the law of the United Kingdom entitled, "Finance (No. 2) Act 1940 3 & 4 Geo. 6 Ch. 48." The said tax was held not to be an item to be included in foreign value as defined in section 402 (c) of the Tariff Act of 1930 as amended by the Customs Administrative Act of 1938 (19 U. S. C. § 1402 (e)). United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334.
On the undisputed facts, I find export value, section 402 (d) of the Tariff Act of 1930 (19 U. S. C. § 1402 (d)), to be the proper basis for appraisement of the articles in question, and that such statutory values thereof are the appraised values, less additions made by the importers on entry because of advances in similar cases.