Case: Sabbagh Bros., Inc. v. United States
Abbreviation: Sabbagh Bros. v. United States
Decision Date: 1940-03-19
Docket Number: No. 4798; Entry No. 96621, etc.
Citation: 4 Cust. Ct. 732
Volume: 4
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Sabbagh Bros., Inc. v. United States
Judges: 
Pages: 732–732

Head Matter:
Sabbagh Bros., Inc. v. United States
No. 4798.
Entry No. 96621, etc.
Invoices dated Shanghai, China, October 8, 1937, etc.
Certified October 12, 1937, etc.
Entered at New York November 26, 1937, etc.
(Decided March 19, 1940)
Lane & Wallace for the plaintiff.
Webster J. Oliver, Assistant Attorney General (Daniel 1. Auster, special attorney), for the defendant.

Opinion:
Tilson, Judge:
The appeals to reappraisement listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the effect that the price or market value 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 exportation 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, was 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 appraised values, less any amount added under duress. Judgment will be rendered accordingly.