Case: American Shipping Co. v. United States
Abbreviation: American Shipping Co. v. United States
Decision Date: 1947-05-01
Docket Number: No. 7226; Entry No. 330407
Citation: 18 Cust. Ct. 584
Volume: 18
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: American Shipping Co. v. United States
Judges: 
Pages: 584–584

Head Matter:
American Shipping Co. v. United States
No. 7226.
Entry No. 330407.
Invoice dated London, England, October 24, 1941.
Certified October 30, 1941.
Entered at New York, N. Y., December 12, 1941.
(Decided May 1, 1947)
Barnes, Richardson & Colburn (Eugene F. Blauvelt of counsel) for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Cline, 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.