Case: American Express Co. v. United States
Abbreviation: American Express Co. v. United States
Decision Date: 1947-10-31
Docket Number: No. 7427; Entry Nos. 752276; 711295
Citation: 19 Cust. Ct. 283
Volume: 19
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: American Express Co. v. United States
Judges: 
Pages: 283–283

Head Matter:
American Express Co. v. United States
No. 7427.
Invoices dated Manchester, England, April 16, 1942, etc.
Certified April 16, 1942, etc.
Entered at New York, N. Y., May 26, 1942, etc.
Entry Nos. 752276; 711295.
(Decided October 31, 1947)
William Whynman for the plaintiff.
Paul P. Bao, Assistant Attorney General, for the defendant.

Opinion:
Kincheloe, Judge:
These appeals for reappraisement 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.