Henri Bendel, Inc. v. United States

U.S. Customs Court

Henri Bendel, Inc. v. United States

18 Cust. Ct. 224, 1946 Cust. Ct. LEXIS 1164

United States Customs Court·Decided December 17, 1946·No. No. 6633; Entry No. 720388·Published

Opinion

Cline, Judge:

This appeal for reappraisement has been submitted for decision upon the following stipulation of counsel for the parties hereto:

(Stipulation omitted).

[225]*225On 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 oh entry because of advances by the appraiser in similar cases.

Judgment will be rendered accordingly.

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Cline, Judge:

This appeal for reappraisement has been submitted for decision upon the following stipulation of counsel for the parties hereto:

(Stipulation omitted).

[225]*225On 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 oh entry because of advances by the appraiser in similar cases.

Judgment will be rendered accordingly.

Henri Bendel, Inc. v. United States, 18 Cust. Ct. 224, 1946 Cust. Ct. LEXIS 1164 (cusc 1946).

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