Case: Stone & Downer Co. v. United States
Abbreviation: Stone & Downer Co. v. United States
Decision Date: 1947-01-28
Docket Number: No. 6816; Entry No. 7370, etc.
Citation: 18 Cust. Ct. 348
Volume: 18
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Stone & Downer Co. v. United States
Judges: 
Pages: 348–348

Head Matter:
Stone & Downer Co. v. United States
No. 6816.
Entry No. 7370, etc.
Invoices dated London, England, May 14, 1942, etc.
Certified May 14, 1942, etc.
Entered at Boston, Mass., June 23, 1942, etc.
(Decided January 28, 1947)
Joseph F. Lockett for the plaintiff.
Paul P. Bao, Assistant Attorney General, for the defendant.

Opinion:
Olivek, Presiding 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.