Case: American Express Co., a/c Finchley, Inc. v. United States
Abbreviation: American Express Co. v. United States
Decision Date: 1947-04-29
Docket Number: No. 7219; Entry No. 727250
Citation: 18 Cust. Ct. 581
Volume: 18
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: American Express Co., a/c Finchley, Inc. v. United States
Judges: 
Pages: 581–581

Head Matter:
American Express Co., a/c Finchley, Inc. v. United States
No. 7219.
Entry No. 727250.
Invoice dated London, England, October 1945.
Certified October 23, 1945.
Entered at New York, N. Y., December 11, 1945.
(Decided April 29, 1947)
Eugene R. Pickrell for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Presiding 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.