Gondrand Transport Corp. v. United States
Gondrand Transport Corp. v. United States
18 Cust. Ct. 245; 1946 Cust. Ct. LEXIS 1201
Opinion of the Court
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 appraised values, less the additions made by the importers on entry because- of advance» by the appraiser in similar cases.
Judgment will be rendered accordingly.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.