V. I. Jewelry Manuf. Corp. v. United States

Rao, Chief Judge:1

The above-designated protest has been remanded to me by virtue of the decision in V. I. Jewelry Manuf. Corp. v. United States, 57 Cust. Ct. 7, C.D. 2709 (1966), for a determination of the value of the merchandise involved herein. The First Division of this court held the appraisement and subsequent liquidation void on the ground that the appraiser failed to give notice of a “change in the classification” resulting from a reduction in the entered value. (19 U.S.C., section 1501.)

The merchandise consisted of certain cigarette lighters manufactured by the plaintiff importer in…