John F. Kilroy Co. v. United States

U.S. Customs Court

John F. Kilroy Co. v. United States

18 Cust. Ct. 471, 1947 Cust. Ct. LEXIS 649

United States Customs Court·Decided March 14, 1947·No. No. 7027; Entry No. 711191·Published

Opinion

Lawrence, Judge:

It has been agreed between the parties hereto that the issues herein relating to the above-mentioned merchandise are the same in all material respects as those decided in United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. (Customs) 183, C. A. D. 334, and that the record therein may be incorporated herein.

Upon the agreed facts I find the export value, as defined m section 402 (d), Tariff Act of 1930, to be the proper basis for determining the values of said merchandise,' and that such values are the appraised values less additions made by importer on entry because of advances by the appraiser in similar cases.

Judgment will be entered accordingly.

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Lawrence, Judge:

It has been agreed between the parties hereto that the issues herein relating to the above-mentioned merchandise are the same in all material respects as those decided in United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. (Customs) 183, C. A. D. 334, and that the record therein may be incorporated herein.

Upon the agreed facts I find the export value, as defined m section 402 (d), Tariff Act of 1930, to be the proper basis for determining the values of said merchandise,' and that such values are the appraised values less additions made by importer on entry because of advances by the appraiser in similar cases.

Judgment will be entered accordingly.

John F. Kilroy Co. v. United States, 18 Cust. Ct. 471, 1947 Cust. Ct. LEXIS 649 (cusc 1947).

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