Case: Takla Bros. v. United States
Abbreviation: Takla Bros. v. United States
Decision Date: 1940-03-21
Docket Number: No. 4809; Entry No. 703066, etc.
Citation: 4 Cust. Ct. 739
Volume: 4
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Takla Bros. v. United States
Judges: 
Pages: 739–740

Head Matter:
Takla Bros. v. United States
No. 4809.
Entry No. 703066, etc.
Invoices dated Shanghai, China, June 7, 1937, etc.
Entered at New York July 8, 1937, etc.
(Decided March 21, 1940)
Fred Bennett (Harry M. Farrell of counsel) for the plaintiffs.
Webster J. Oliver, Assistant Attorney General (Daniel I. Auster, special attorney), for the defendant.

Opinion:
Tilson, Judge:
Counsel for the respective parties have submitted for decision the appeals listed in schedule A, hereto attached and made a part hereof, upon a stipulation to the effect that the market value or price 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 exportation 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, was the appraised value, 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.