Case: Central Madeira Corp. v. United States
Abbreviation: Central Madeira Corp. v. United States
Decision Date: 1940-04-01
Docket Number: No. 4843; Entry No. 842490, etc.
Citation: 4 Cust. Ct. 764
Volume: 4
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Central Madeira Corp. v. United States
Judges: 
Pages: 764–765

Head Matter:
Central Madeira Corp. v. United States
No. 4843.
Entry No. 842490, etc.
Invoices dated Shanghai, China, April 10, 1936, etc.
Certified April 14, 1936, etc.
Entered at New York May 19, 1936, etc.
(Decided April 1, 1940)
Fred Bennett (Horry M. Farrell of counsel) for the plaintiff.
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 the effect that the prices, at the dates of exportation of the instant 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.
On the agreed facts I find and hold the proper dutiable export 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.