Case: Sabbagh Bros., Inc. v. United States
Abbreviation: Sabbagh Bros. v. United States
Decision Date: 1941-02-20
Docket Number: No. 5129; Entry No. 855738/2, etc.
Citation: 6 Cust. Ct. 801
Volume: 6
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Sabbagh Bros., Inc. v. United States
Judges: 
Pages: 801–801

Head Matter:
Sabbagh Bros., Inc. v. United States
No. 5129.
Entry No. 855738/2, etc.
Invoices dated Swatow, China, May 4, 1936, etc.
Entered at New York June 18, 1936, etc.
(Decided February 20, 1941)
Lane & Wallace for the plaintiff.
Charles D. Lawrence, Acting Assistant Attorney General (Daniel I. Auster, special attorney), for the defendant.

Opinion:
Tilson, Judge:
The appeals listed in schedule A, attached hereto and made a part hereof, have been submitted for decision upon a stipulation to the effect that at or about the dates of exportation the market value or price at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of China, for export to the United States, in usual wholesale quantities and in the ordinary course of trade, including all costs, charges, and expenses specified in section 402 (d) of the Tariff Act of 1930, is the appraised value, less any amount added under duress.
On the agreed facts I find and hold the proper dutiable export value of the merchandise covered by said appeals to be the value found by the appraiser, less any amount added under duress. Judgment will be rendered accordingly.