Case: Johnson & Faulkner, Inc. v. United States
Abbreviation: Johnson & Faulkner, Inc. v. United States
Decision Date: 1947-03-03
Docket Number: No. 6943; Entry No. 739224
Citation: 18 Cust. Ct. 422
Volume: 18
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Johnson & Faulkner, Inc. v. United States
Judges: 
Pages: 422–422

Head Matter:
Johnson & Faulkner, Inc. v. United States
No. 6943.
Entry No. 739224.
Invoice dated Edinburgh, Scotland, January 21, 1942.
Certified January 21, 1942.
Entered at New York, N. Y., February 19, 1942.
(Decided March 3, 1947)
Lane, Young & Fox for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Kincheloe, 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 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.