Case: Perryman, Mojonier Co. v. United States
Abbreviation: Perryman, Mojonier Co. v. United States
Decision Date: 1948-12-28
Docket Number: No. 7640; Entry No. 6095
Citation: 22 Cust. Ct. 357
Volume: 22
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Perryman, Mojonier Co. v. United States
Judges: 
Pages: 357–357

Head Matter:
Perryman, Mojonier Co. v. United States
No. 7640.
Invoice dated London, England, May 22, 1946.
Certified May 27, 1946.
Entered at Los Angeles, Calif., July 26, 1946.
Entry No. 6095.
(Decided December 28, 1948)
Lawrence, Tuttle & Harper (George R. Tuttle of counsel) for the plaintiff.
David N. Edelstein, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Chief 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.