Paramount Textile Machinery Co. v. United States

Ford, Judge:

These consolidated appeals for reappraisement cover certain preboarding machines exported from England between December 5,1960 and January 27,1965 by Samuel Pegg & Son, Ltd., of Leicester, England (hereinafter referred to as Pegg) to Paramount Textile Machinery Co. of Chicago, the actual importer herein. These machines, whose nature and function will be detailed in due course, were considered by the appraiser to be listed on the Final List of the Secretary of the Treasury, 93 Treas. Dec. 14, T.D. 54521, and hence subject to appraisal in accordance with the “old” valuation…