Case: Taub, Hummel & Schnall, Inc. v. United States
Abbreviation: Taub, Hummel & Schnall, Inc. v. United States
Decision Date: 1947-06-26
Docket Number: No. 7314; Entry No. 759833
Citation: 19 Cust. Ct. 203
Volume: 19
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Taub, Hummel & Schnall, Inc. v. United States
Judges: 
Pages: 203–203

Head Matter:
Taub, Hummel & Schnall, Inc. v. United States
No. 7314.
Invoice dated Nottingham, England, April 9, 1946.
Certified April 18, 1946.
Entered at New York, N. Y., May 9, 1946.
Entry No. 759833.
(Decided June 26, 1947)
Siegel, Mandell & Davidson for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Lawrence, Judge:
It has been agreed between the parties hereto that the issues herein relating to the above-mentioned merchandise are the same in all material respects as those decided in United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. (Customs) 183, C. A. D. 334, and that the record therein may be incorporated herein.
Upon the agreed facts I find the export value, as defined in section 402 (d), Tariff Act of 1930, to be the proper basis for determining the values of said merchandise, and that such values are the appraised values, less additions made by importer on entry because of advances by the appraiser in similar cases.
Judgment will be entered accordingly.