Case Name: Continental Merchandise Co., Inc. v. United States, reappraisements R64/10521 and R64/10522 (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1966-10-24
Citations: 57 Cust. Ct. 850
Docket Number: No. R66/57
Parties: Continental Merchandise Co., Inc. v. United States, reappraisements R64/10521 and R64/10522 (New York).
Judges: Before Judge Watson,
Reporter: United States Customs Court Reports
Volume: 57
Pages: 850–851

Head Matter:
Before Judge Watson,
October 24, 1966
No. R66/57.
Continental Merchandise Co., Inc. v. United States, reappraisements R64/10521 and R64/10522 (New York).

Opinion:
In accordance with stipulation of counsel that the merchandise, facts, and issues 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 1980, 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 is equal to the appraised values, less inspection fees in the sum of $0.05 per dozen.