Case: Inter-Maritime Fwdg. Co., Inc. v. United States
Abbreviation: Inter-Maritime Fwdg. Co. v. United States
Decision Date: 1947-04-17
Docket Number: No. 7197; Entry No. 704929
Citation: 18 Cust. Ct. 564
Volume: 18
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Inter-Maritime Fwdg. Co., Inc. v. United States
Judges: 
Pages: 564–564

Head Matter:
Inter-Maritime Fwdg. Co., Inc. v. United States
No. 7197.
Entry No. 704929.
Invoice dated Glasgow, Scotland, June 26, 1946.
Certified June 26, 1946.
Entered at New York, N. Y., July 17, 1946.
(Decided April 17, 1947)
Tompkins & Tompkins (J. Stuart Tompkins of counsel) for the plaintiff,
Paul P. Bao, Assistant Attorney General, for the defendant.

Opinion:
Cole, Judge (Abstract):
This appeal for reappraisement of various items of merchandise concerns 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 (c)). United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334.
An agreed set of facts shows 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 instant merchandise and that such statutory values for the articles in question are the appraised values less additions made by the importer on entry because of advances in similar cases.