Case: Inter-Maritime Forwarding Co., Inc. v. United States
Abbreviation: Inter-Maritime Forwarding Co. v. United States
Decision Date: 1947-04-03
Docket Number: No. 7139; Entry Nos. 752099; 764052
Citation: 18 Cust. Ct. 528
Volume: 18
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Inter-Maritime Forwarding Co., Inc. v. United States
Judges: 
Pages: 528–529

Head Matter:
Inter-Maritime Forwarding Co., Inc. v. United States
No. 7139.
Entry Nos. 752099; 764052.
Invoices dated London, England, March 25, 1946, etc.
Certified March 28, 1946, etc.
Entered at New York, N. Y., April 11, 1946, etc.
(Decided April 3, 1947)
Tompkins & Tompkins (J. Stuart Tompkins of counsel) for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Kincheloe, Judge:
These appeals for reappraisement 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 importer on entry because of advances by the appraiser in similar cases.
Judgment will be rendered accordingly.