Case: S. H. Pomerance Co., Inc., et al. v. United States
Abbreviation: S. H. Pomerance Co. v. United States
Decision Date: 1947-01-13
Docket Number: No. 6754; Entry No. 705052, etc.
Citation: 18 Cust. Ct. 300
Volume: 18
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: S. H. Pomerance Co., Inc., et al. v. United States
Judges: 
Pages: 300–300

Head Matter:
S. H. Pomerance Co., Inc., et al. v. United States
No. 6754.
Entry No. 705052, etc.
Invoices dated London, England, May 21,1946, etc.
Certified May 24, 1946, etc.
Entered at New York, N. Y., July 17, 1946,. etc.
(Decided January 13, 1947)
Siegel, Mandell & Davidson for the plaintiffs.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Mollison, Judge:
The appeals for reappraisement listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon the following s tipulation 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.