Case: T. B. Lee Co., Inc. v. United States
Abbreviation: T. B. Lee Co. v. United States
Decision Date: 1946-11-25
Docket Number: No. 6553; Entry Nos. 754654; 755428
Citation: 17 Cust. Ct. 433
Volume: 17
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: T. B. Lee Co., Inc. v. United States
Judges: 
Pages: 433–433

Head Matter:
T. B. Lee Co., Inc. v. United States
No. 6553.
Entry Nos. 754654; 755428.
Invoices dated Manchester, England, February 1946, etc.
Certified March 7, 1946, etc.
Entered at New York, N. Y., April 22, 1946, etc.
(Decided November 25, 1946)
John D. Rode for the plaintiff.
Paul P. Rao, 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.