Case: Saydah Importing Co. v. United States
Abbreviation: Saydah Importing Co. v. United States
Decision Date: 1940-03-11
Docket Number: No. 4779; Entry No. 70378, etc.
Citation: 4 Cust. Ct. 709
Volume: 4
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Saydah Importing Co. v. United States
Judges: 
Pages: 709–709

Head Matter:
Saydah Importing Co. v. United States
No. 4779.
Entry No. 70378, etc.
Invoices dated Shanghai, China, February 2, 1937, etc.
Entered at New York April 22, 1937, etc.
(Decided March 11, 1940)
Fred Bennett (Harry 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 to reappraisement listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation, the effect of which is that the price at the date 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, is the value found by the appraiser, 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.