Case: J. C. Penny Co. Frank P. Dow Co., Inc., of L.A. v. United States
Abbreviation: J. C. Penny Co. v. United States
Decision Date: 1960-12-29
Docket Number: Reap. Dec. 9887; Entry No. 44008
Citation: 46 Cust. Ct. 553
Volume: 46
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: J. C. Penny Co. Frank P. Dow Co., Inc., of L.A. v. United States
Judges: 
Pages: 553–553

Head Matter:
(Reap. Dec. 9887)
J. C. Penny Co. Frank P. Dow Co., Inc., of L.A. v. United States
Entry No. 44008.
(Decided December 29, 1960)
Sharretts, Paley & Carter for the plaintiffs.
George Cochran Douh, Assistant Attorney General, for the defendant.

Opinion:
Mollison, Judge:
Counsel for the parties have submitted the above-entitled appeal for reappraisement for .decision upon a stipulation on the basis of which I find that export value, as defined in section 402(d), Tariff Act of 1930, is the proper basis for the determination of the value of the merchandise marked "A" and checked HN by Examiner Hidetaki Nakaki. on the invoices, and that such value in each instance is the unit appraised value, net, packed, less the amounts shown on the invoices for inland freight and other inland charges.
Judgment will issue accordingly.