Case: G. A. Bernheimer Co., Inc., et al. v. United States
Abbreviation: G. A. Bernheimer Co. v. United States
Decision Date: 1946-12-27
Docket Number: No. 6679; Entry No. 708752, etc.
Citation: 18 Cust. Ct. 250
Volume: 18
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: G. A. Bernheimer Co., Inc., et al. v. United States
Judges: 
Pages: 250–250

Head Matter:
G. A. Bernheimer Co., Inc., et al. v. United States
No. 6679.
Entry No. 708752, etc.
Invoices dated London, England, August 18, 1944, etc.
Entered at New York, N. Y., October 11, 1944,’ etc.
(Decided December 27, 1946)
John D. Bode for the plaintiffs.
Paul P. Bao, Assistant Attorney General, for the defendant.

Opinion:
Tilson, Judge:
The appeals listed in schedule A, hereto attached and made a part hereof, involve the question of whether or not the so-called British purchase tax should be included as a part of the dutiable values of the merchandise. Counsel for the respective parties have agreed that the issues herein and the issues in United States v. Pitcairn, C. A. D. 334, are similar in all material respects-, and the record in the latter case has been admitted in evidence in this case.
Upon the facts as established, and following the cited authority, I find and hold the proper dutiable export values of the merchandise covered by said appeals to-be the values found by the appraiser, less any amounts added by the importers on entry to meet advances made by the appraiser in similar cases then pending on appeal. Judgment will be rendered accordingly.