Case: Bardwil Bros. v. United States
Abbreviation: Bardwil Bros. v. United States
Decision Date: 1940-04-02
Docket Number: No. 4849; Entry No. 783771, etc.
Citation: 4 Cust. Ct. 768
Volume: 4
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Bardwil Bros. v. United States
Judges: 
Pages: 768–769

Head Matter:
Bardwil Bros. v. United States
No. 4849.
Entry No. 783771, etc.
Invoices dated Shanghai, China, November 10, 1936, etc.
Entered at New York December 9, 1936, etc.
(Decided April 2, 1940)
Siegel & Mandell for the plaintiffs.
Webster J. Oliver, Assistant Attorney General (Daniel I. Auster, special attorney), for the defendant.

Opinion:
Tilson, Judge:
The appeals listed in schedule A, attached hereto and made a part hereof, have been submitted for decision upon a stipulation to tbe effect that the market values or prices at the dates of exportation of the involved merchandise, at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of China for export to the United States, in usual wholesale quantities and in the ordinary course of trade, including all costs, charges, and expenses specified in section 402 (d) of the Tariff Act of 1930, are the appraised values, less any amount added under duress.
Accepting this stipulation as a statement of fact, I find and hold the proper dutiable values of the merchandise covered by said appeals to be the values found by the appraiser, less any amount added under duress. Judgment will be rendered accordingly.