D. Strauss Co. v. United States , 17 Cust. Ct. 431 ( 1946 )

Tidson, Judge:

The appeals listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon the following stipulation:

It is hereby stipulated and agreed, subject to the approval of the court, that the issues in the appeals for reappraisement listed in the attached schedule are the same in all material respects as the issues decided in United States v. Wm. S. Pitcairn Corp., Suit No. 4513, C. A. D. 334, and that the record in said case may be .incorporated .herein. . .

Accepting the above stipulation as a statement of fact, and following the cited authority, I find and hold the proper dutiable export values of the merchandise covered by said appeals to be the values found by the appraiser, less any additions made by the importers on entry to meet advances made by the appraiser in similar cases then pending on appeal. Judgment will be rendered accordingly.