Legal Opinion

Panation Trade Co. v. United States

United States Customs Court

Decided June 13, 1967No. R.D. 11317; Entry No. 42784, etcPublished

1Opinion of the Court

Oliver, Judge:

The following appeals for reappraisement, enumerated in schedule “A,” hereto attached and made a part hereof, are before me for decision on a written stipulation, reading as follows:

IT IS HEREBY STIPULATED AND AGREED by and between the parties hereto, subject to the approval of the court, as follows:(1) That the involved merchandise consists of cigarette lighters exported from Japan after the effective date of Sec. 2 of the Customs Simplification Act of 1956 (T.D. 54165); that the involved merchandise is not identified on the Final List published by the Secretary of the Treasury…

2Cases cited1 opinion

  1. W. J. Byrnes & Co. of N.Y. v. United StatesUnited States Customs Court · 1961

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