Henry M. Peyser & Co. v. United States

U.S. Customs Court

Henry M. Peyser & Co. v. United States

18 Cust. Ct. 324, 1947 Cust. Ct. LEXIS 409

United States Customs Court·Decided January 21, 1947·No. No. 6787; Entry Nos. 756647; 761859·Published

Opinion

Mollison, Judge:

The appeals for reappraisement listed in schedule A, hereto attached and made a part hereof, have 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 app'raised values, less the additions made by the importers on entry because of advances by the appraiser in similar cases.

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Mollison, Judge:

The appeals for reappraisement listed in schedule A, hereto attached and made a part hereof, have 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 app'raised values, less the additions made by the importers on entry because of advances by the appraiser in similar cases.

Henry M. Peyser & Co. v. United States, 18 Cust. Ct. 324, 1947 Cust. Ct. LEXIS 409 (cusc 1947).

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