Case: Wm. Shaland et al. v. United States
Abbreviation: Shaland v. United States
Decision Date: 1953-05-27
Docket Number: Reap. Dec. 8226; Entry No. 727005, etc.
Citation: 30 Cust. Ct. 560
Volume: 30
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Wm. Shaland et al. v. United States
Judges: 
Pages: 560–561

Head Matter:
(Reap. Dec. 8226)
Wm. Shaland et al. v. United States
Entered at New York, N. Y.
Entry No. 727005, etc.
(Decided May 27, 1953)
Siegel, Mandell & Davidson for the plaintiffs.
Charles J. Wagner, Acting Assistant Attorney General, for the defendant.

Opinion:
JOHNSON, Judge:
The appeals for reappraisement listed in schedule "A," hereto attached and made a part hereof, have been submitted for decision upon the following stipulation of counsel for the parties hereto:
IT IS HEREBY STIPULATED AND AGREED, subject to the approval of the Court, that the issues in the appeals for reappraisement noted on the schedule attached hereto and made a part hereof, are the same in all material respects as the issues decided in United States v. William Shaland, A. R. D. 12 and that the record in said case may be incorporated herein.
IT IS FURTHER STIPULATED AND AGREED that the appraised values of the merchandise involved in the cases enumerated on the schedule attached hereto and made a part hereof, less the additions made by the importer on entry because of advances by the appraiser in similar cases, is equal to the price, at the time of exportation of such merchandise to the United States, at which such or similar merchandise is freely offered for sale to all purchasers in the principal markets of the country from which exported, in the usual wholesale quantities in the ordinary course of trade, for exportation to the United States, and that the foreign value of such or similar merchandise is no higher.
IT IS FURTHER STIPULATED AND AGREED that these cases may be submitted on the foregoing stipulation.
On tbe agreed facts I find tbe export value, as that value is defined in section 402 (d) of tbe Tariff Act of 1930, to be tbe proper basis for tbe determination of tbe value of tbe merchandise here involved, and that such values were tbe appraised values, less tbe additions made by tbe importers on entry because of advances by tbe appraiser in similar cases.
Judgment will be entered accordingly.