Case: Metasco Trading Corp., Globe Shipping Co., Inc., et al. v. United States
Abbreviation: Metasco Trading Corp. v. United States
Decision Date: 1946-11-25
Docket Number: No. 6549; Entry No. 740093, etc.
Citation: 17 Cust. Ct. 431
Volume: 17
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Metasco Trading Corp., Globe Shipping Co., Inc., et al. v. United States
Judges: 
Pages: 431–431

Head Matter:
Metasco Trading Corp., Globe Shipping Co., Inc., et al. v. United States
No. 6549.
Entry No. 740093, etc.
Invoices dated London, England, January 16, 1946, etc.
Certified January 17, 1946, etc.
Entered at New York, N. Y., February 21, 1946, etc.
(Decided November 25, 1946)
John D. Rode for the plaintiffs.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Cline, Judge:
Tiie appeals for reappraisement listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon the following stipulation of counsel for the parties hereto:
(Stipulation omitted.)
On the agreed facts 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 importers on entry because of advances by the appraiser in similar cases.
Judgment will be rendered accordingly.