Case: British Merchandise Centre, Ltd., et al. v. United States
Abbreviation: British Merchandise Centre, Ltd. v. United States
Decision Date: 1947-03-31
Docket Number: No. 7112; Entry Nos. 712689; 769256
Citation: 18 Cust. Ct. 514
Volume: 18
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: British Merchandise Centre, Ltd., et al. v. United States
Judges: 
Pages: 514–514

Head Matter:
British Merchandise Centre, Ltd., et al. v. United States
No. 7112.
Entry Nos. 712689; 769256.
Invoices dated Hertford, England, July 19, 1946, etc.
Certified July 23, 1946, etc.
Entered at New York, N. Y., August 13, 1946, etc.
(Decided March 31, 1947)
Barnes, Richardson & Colburn (Hadley S. King of counsel) for the plaintiffs.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Mollison, Judge:
The appeals for reappraisement listed in schedule A, hereto attached and made a part hereof, 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 importers on entry because of advances by the appraiser in similar cases.
Judgment will be rendered accordingly.