Case: Victory Shipping Co., Inc., a/c International Models Co. v. United States
Abbreviation: Victory Shipping Co. v. United States
Decision Date: 1947-10-14
Docket Number: No. 7404; Entry No. 750385
Citation: 19 Cust. Ct. 268
Volume: 19
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Victory Shipping Co., Inc., a/c International Models Co. v. United States
Judges: 
Pages: 268–268

Head Matter:
Victory Shipping Co., Inc., a/c International Models Co. v. United States
No. 7404.
Invoice dated Leicester, England, March 13, 1942.
Certified March 13, 1942.
Entered at New York, N. Y., May 9, 1942.
Entry No. 750385.
(Decided October 14, 1947)
Barnes, Richardson & Colburn (Hadley B. King of counsel) for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Presiding 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.