
    Simon, Healey & Goldstein, Inc., et al. v. United States
    No. 6835.
    Entry No. 768846, etc.
    Invoices dated Derby, England, May 20, 1946, etc.
    Certified May 21, 1946, etc.
    Entered at New York, N. Y., June 17, 1946, etc.
    (Decided February 5, 1947)
    
      Siegel, Mandell & Davidson for the plaintiffs.
    
      Paul P. Bao, Assistant Attorney General, for the defendant.
   Tilson, Judge:

The record upon which the appeals listed in schedule A, hereto attached and made a part hereof, have been submitted for decision,- establishes that the issues herein are similar in all material respects to the issues involved in United States v. Pitcairn, C. A. D. 334, and the record therein has been admitted in evidence in this case.

Upon the established facts 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 amounts added by the importers on entry to meet advances made by the appraiser in similar cases then pending on appeal. Judgment will be rendered accordingly.  