Case: Gimbel Bros., Inc., et al. v. United States
Abbreviation: Gimbel Bros. v. United States
Decision Date: 1947-03-12
Docket Number: No. 6995; Entry No. 768091/2, etc.
Citation: 18 Cust. Ct. 455
Volume: 18
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Gimbel Bros., Inc., et al. v. United States
Judges: 
Pages: 455–455

Head Matter:
Gimbel Bros., Inc., et al. v. United States
No. 6995.
Entry No. 768091/2, etc.
Invoices dated London, England, April 29, 1941, etc.
Entered at New York, N. Y., June 12, 1941, etc.
(Decided March 12, 1947)
Fred Bennett for the plaintiffs.
Paul P. Bao, Assistant Attorney General, for the defendant.

Opinion:
Olivee, Presiding Judge:
The 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.