Case: Clinton Smullyan Associates v. United States
Abbreviation: Clinton Smullyan Associates v. United States
Decision Date: 1947-12-18
Docket Number: No. 7483; Entry No. 745965
Citation: 20 Cust. Ct. 337
Volume: 20
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Clinton Smullyan Associates v. United States
Judges: 
Pages: 337–337

Head Matter:
Clinton Smullyan Associates v. United States
No. 7483.
Entry No. 745965.
Invoice dated Leicester, England, February 19, 1942.
Certified February 25, 1942.
Entered at New York, N. Y., April 7, 1942.
(Decided December 18, 1947)
Jordan & Klingaman for the plaintiff.
Paul P. Bao, Assistant Attorney General, for the defendant.

Opinion:
Cole, Judge (Abstract):
This appeal for reappraisement of various items of merchandise concerns the so-called British purchase tax, described in the law of the United Kingdom entitled, "Finance (No. 2) Act 1940 3 & 4 Geo. 6 Ch. 48." The said tax was held not to be an item to be included in foreign value as defined in section 402 (cl of the Tariff Act of 1930 as amended by the Customs Administrative Act of 1938 (19 U. S. C. § 1402 (c)). United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334.
The cited case has been incorporated herein by consent of the parties who further agree on a set of facts, embodied in a written stipulation submitting the present case, showing export value, section 402 (d) of the Tariff Act of 1930 (19 U. S. C. § 1402 (d)), to be the proper basis for appraisement of the instant merchandise, and that such statutory values are the appraised values of the articles in question, less additions made by the importer on entry because of advances in similar cases.