Case: G. A. Bernheimer Co., Inc., et al. v. United States
Abbreviation: G. A. Bernheimer Co. v. United States
Decision Date: 1947-12-03
Docket Number: No. 7462; Entry Nos. 710453; 745149; 741293
Citation: 19 Cust. Ct. 336
Volume: 19
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: G. A. Bernheimer Co., Inc., et al. v. United States
Judges: 
Pages: 336–337

Head Matter:
G. A. Bernheimer Co., Inc., et al. v. United States
No. 7462.
Invoices dated London, England, June 20, 1946, etc.
Certified June 20, 1946, etc.
Entered at New York, N. Y., August 6, 1946, etc.
Entry Nos. 710453; 745149; 741293.
(Decided December 3, 1947)
John D. Rode for the plaintiffs.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Lawbence, Judge:
It has been agreed between the parties hereto that the issues herein relating to the above-mentioned merchandise are the same in all material respects as those decided in United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. (Customs) 183, C. A. D. 334, and that the record therein may be incorporated herein.
Upon the agreed facts I find the export value, as defined in section 402 (d), Tariff Act of 1930, to be the proper basis for determining the values of said merchandise covered by the appeals for reappraisement enumerated on the annexed schedule which is marked "A" and made part of this decision, and that such values are the appraised values, less additions made by importers on entry because of advances by the appraiser in similar cases.
Judgment will be entered accordingly.