Case: Royale Trading Co. et al. v. United States
Abbreviation: Royale Trading Co. v. United States
Decision Date: 1947-04-28
Docket Number: No. 7217; Entry Nos. 710861; 736310/2
Citation: 18 Cust. Ct. 580
Volume: 18
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Royale Trading Co. et al. v. United States
Judges: 
Pages: 580–580

Head Matter:
Royale Trading Co. et al. v. United States
No. 7217.
Entry Nos. 710861; 736310/2.
Invoices dated Manchester, England, June 29, 1946, etc.
Certified July 1, 1946, etc.
Entered at New York, N. Y., August 7, 1946, etc.
(Decided April 28, 1947)
John D. Bode for the plaintiffs.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Cline, 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 importers on entry because of advances by the appraiser in similar cases.
Judgment will be rendered accordingly.