Panation Trade Co. v. United States

U.S. Customs Court

Panation Trade Co. v. United States

56 Cust. Ct. 913, 1966 Cust. Ct. LEXIS 1549

United States Customs Court·Decided March 22, 1966·No. No. R66/1; reappraisements R64/18988 and R64/18995 (New York); No. R66/2; reappraisements R65/6752, etc. (New York)·Published

Opinion

WilsoN, J.

In accordance with stipulation of counsel that the issues of fact and law are the same in all material respects as those in Panation Trade Co. v. United States (54 Cust. Ct. 758, A.R.D. 181), the court found and held that export value, as that value is defined in section 402 (b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, T.D. 54165, is the proper basis for the determination of the value of the cigarette lighters here in question and that such value was the invoice unit ex-factory prices in each case.

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WilsoN, J.

In accordance with stipulation of counsel that the issues of fact and law are the same in all material respects as those in Panation Trade Co. v. United States (54 Cust. Ct. 758, A.R.D. 181), the court found and held that export value, as that value is defined in section 402 (b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, T.D. 54165, is the proper basis for the determination of the value of the cigarette lighters here in question and that such value was the invoice unit ex-factory prices in each case.

Panation Trade Co. v. United States, 56 Cust. Ct. 913, 1966 Cust. Ct. LEXIS 1549 (cusc 1966).

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Opinion

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