Tobias & Co. v. United States

18 Cust. Ct. 301, 1947 Cust. Ct. LEXIS 379

Opinion

Cline, 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-1 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 importer because of advances by the appraiser in similar cases.

J udgment will be rendered accordingly.