Case: Guy B. Barham Co. (Millar & Coe, Inc.), et al. v. United States
Abbreviation: Guy B. Barham Co. v. United States
Decision Date: 1947-02-13
Docket Number: No. 6862; Entry No. 5777, etc.
Citation: 18 Cust. Ct. 380
Volume: 18
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Guy B. Barham Co. (Millar & Coe, Inc.), et al. v. United States
Judges: 
Pages: 380–380

Head Matter:
Guy B. Barham Co. (Millar & Coe, Inc.), et al. v. United States
No. 6862.
Entry No. 5777, etc.
Invoices dated Burslem, England, March 20, 1941, etc.
Certified April 4, 1941, etc.
Entered at Los Angeles, Calif., May 20, 1941, etc.
(Decided February 13, 1947)
Lawrence, Tuttle & Harper (Frank L. Lawrence of counsel) for the plaintiffs.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Presiding 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:
(Stipulation omitted.)
On the agreed facts I find the export value, as that value is defined in section 401 (d) of the Tariff Act of 1930, to be the proper basis for the determination of tñe 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.