Case: American Express Co. v. United States
Abbreviation: American Express Co. v. United States
Decision Date: 1946-12-20
Docket Number: No. 6660; Entry No. 735615
Citation: 18 Cust. Ct. 240
Volume: 18
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: American Express Co. v. United States
Judges: 
Pages: 240–240

Head Matter:
American Express Co. v. United States
No. 6660.
Entry No. 735615.
-Invoice dated Bolton, England, January 1946.
Entered at New York, N. Y., January 28, 1946.
(Decided December 20, 1946)
Wallace & Schwartz (Joseph Schwartz of counsel) for the plaintiff.
Paul P. R,ao, Assistant Attorney General, for the defendant.

Opinion:
Mollison, Judge:
This appeal for reappraisement has 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 importer on entry because of advances by the appraiser in similar cases.
Judgment will be rendered accordingly.