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J. C. PENNEY PURCHASING CORP. v. U. S.

C.D. 4741, Court Nos. R67/3007, etc.

451 F.Supp. 973 (1978)

J. C. PENNEY PURCHASING CORPORATION et al. v. UNITED STATES.

United States Customs Court.

May 8, 1978.

Attorney(s) appearing for the Case

John B. Pellegrini and Joseph R. Krajci, New York City, for plaintiffs.

Barbara Allen Babcock, Asst. Atty. Gen., Washington, D. C. (Saul Davis, New York City, trial atty.), for defendant.

MALETZ, Judge:

These 58 consolidated appeals for reappraisement involve the proper dutiable value of various merchandise imported from Hong Kong and Japan during the period 1965 through 1970. The merchandise was entered at the ports of Seattle, San Francisco, Los Angeles, and Norfolk by J. C. Penney Company, Inc. (hereinafter Penney) or J. C. Penney Purchasing Corporation1 (hereinafter Purchasing). The basis of appraisement is not in issue...

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