Case: J. L. Hudson Co. v. United States
Abbreviation: J. L. Hudson Co. v. United States
Decision Date: 1947-03-04
Docket Number: No. 6953; Entry No. 7592, etc.
Citation: 18 Cust. Ct. 434
Volume: 18
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: J. L. Hudson Co. v. United States
Judges: 
Pages: 434–434

Head Matter:
J. L. Hudson Co. v. United States
No. 6953.
Entry No. 7592, etc.
Invoices dated Fenton, England, February 5, 1942, etc.
Certified February 17, 1942, etc.
Entered at Detroit, Mich., March 20, 1942, etc.
(Decided March 4, 1947)
Tompkins & Tompkins (J. Stuart Tompkins of counsel) for the plaintiff.
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 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.