May Co. v. United States

18 Cust. Ct. 377, 1947 Cust. Ct. LEXIS 477

• Court: United States Customs Court
• Decided: February 11, 1947
• Docket: No. 6855; Entry No. 390, etc.
• Status: Published

Opinion

Oliver, Presiding Judge:

These appeals for reappraisement 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 earthenware and ehinaware 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. Insofar as the appeals relate to all other merchandise they are hereby dismissed.

• Judgment will be rendered accordingly.