Case: Wm. S. Pitcairn Corp. v. United States
Abbreviation: Wm. S. Pitcairn Corp. v. United States
Decision Date: 1946-11-13
Docket Number: No. 6503; Entry No. 701327, etc.
Citation: 17 Cust. Ct. 408
Volume: 17
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Wm. S. Pitcairn Corp. v. United States
Judges: 
Pages: 408–409

Head Matter:
Wm. S. Pitcairn Corp. v. United States
No. 6503.
Entry No. 701327, etc.
Invoices dated Birmingham, England, June 1943, etc.
Certified June 1943, etc.
Entered at New York, N. Y., July 15, 1943, etc.
(Decided November 13, 1946)
Benjamin A. Levett for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Keefe, Judge:
This appeal for reappraisement has 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