Case: John Chamy & Bro. v. United States
Abbreviation: Chamy v. United States
Decision Date: 1940-03-22
Docket Number: No. 4811; Entry No. 825052, etc.
Citation: 4 Cust. Ct. 741
Volume: 4
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: John Chamy & Bro. v. United States
Judges: 
Pages: 741–741

Head Matter:
John Chamy & Bro. v. United States
No. 4811.
Entry No. 825052, etc.
Invoices dated Shanghai, China, March 9, 1936, etc.
Entered at New York April 8, 1936, etc.
(Decided March 22, 1940)
Puchhafer, Rode & Rode for the plaintiffs.
Webster J. Oliver, Assistant Attorney General (Daniel I. Auster, special attorney) , for the defendant.

Opinion:
Tilson, Judge:
The appeals listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the effect that the prices or market values at the dates of exportation of the instant merchandise, at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of China for export to the United States, in usual wholesale quantities and in the ordinary course of trade, including all costs, charges, and expenses specified in section 402 (d) of the Tariff Act of 1930, were the appraised values, less any amount added under duress.
Accepting this stipulation as a statement of fact, I find and hold the proper dutiable export values of the merchandise covered by said appeals to be the values found by the appraiser, less any amount added under duress. Judgment will be rendered accordingly.