Case: Jordan Marsh Co. v. United States
Abbreviation: Jordan Marsh Co. v. United States
Decision Date: 1947-09-24
Docket Number: No. 7384; Entry Nos. 3864; 3146
Citation: 19 Cust. Ct. 253
Volume: 19
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Jordan Marsh Co. v. United States
Judges: 
Pages: 253–253

Head Matter:
Jordan Marsh Co. v. United States
No. 7384.
Invoices dated Glasgow, Scotland, April 1944, etc.
Certified April 1944, etc.
Entered at Boston, Mass., May 16, 1944, etc.
Entry Nos. 3864; 3146.
(Decided September 24, 1947)
Joseph F. Lockett for the plaintiff.
Paul P. Bao, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Presiding Judge:
These appeals for reappraisement 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 importer on entry because of advances by the appraiser in similar cases.
Judgment will be rendered accordingly.