Case: Carson Pirie Scott & Co. v. United States
Abbreviation: Carson Pirie Scott & Co. v. United States
Decision Date: 1948-02-11
Docket Number: No. 7537; Entry No. 476
Citation: 20 Cust. Ct. 380
Volume: 20
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Carson Pirie Scott & Co. v. United States
Judges: 
Pages: 380–381

Head Matter:
Carson Pirie Scott & Co. v. United States
No. 7537.
Entry No. 476.
Invoice dated London, England, July 1944.
Certified July 1944.
Entered at Chicago, Ill., August 10, 1944.
(Decided February 11, 1948)
Wallace & Schwartz (Joseph Schwartz of counsel) for the plaintiff.
Paul P. Bao, 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 foreign value, as that value is defined in section 402 (c) of the Tariff Act of 1930 as amended by the Administrative Act of 1938, to be the proper basis for the determination of the value of the merchandise here involved, and that such value was sterling 5-8-0 per dozen, less 3 per centum discount, packing included.
Judgment will be rendered accordingly.