Case: Petition 6308-R of White Lamb Finlay, Inc. (New York)
Abbreviation: Petition 6308-R of White Lamb Finlay, Inc.
Decision Date: 1943-05-13
Docket Number: No. 48274
Citation: 10 Cust. Ct. 455
Volume: 10
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 6308-R of White Lamb Finlay, Inc. (New York).
Judges: 
Pages: 455–455

Head Matter:
Before the First Division,
May 13, 1943
No. 48274.
Petition 6308-R of White Lamb Finlay, Inc. (New York).

Opinion:
Opinion by
Walker, J.
When the case was called for trial the manager of the petitioning corporation testified that the entry involved had been the subject of a test case to determine the question of whether prices quoted for future manufacture and delivery of merchandise not then in existence may be considered in connection with export value as defined in section 402 (d), the plaintiff supporting the negative of this proposition. The decision ultimately reached was adverse to the claim of the plaintiff. The examiner who passed the merchandise testified that the importer-petitioner had given the customs officials all the information available and that its representatives had cooperated with the utmost good faith. On the record the petition was granted.