Case Name: Panation Trade Co. v. United States, reappraisement R65/5465 (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1966-06-28
Citations: 57 Cust. Ct. 841
Docket Number: No. R66/11
Parties: Panation Trade Co. v. United States, reappraisement R65/5465 (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 57
Pages: 841–842

Head Matter:
No. R66/11.
Panation Trade Co. v. United States, reappraisement R65/5465 (New York).

Opinion:
Watson, 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 is the total appraised value, less the item of inspection fee or design adjustment fee as invoiced.