Wedemeyer v. United States

OliveR, Chief Judge:

The appeals for reappraisement listed in schedule “A,” hereto attached and made a part hereof, involve the proper value of certain silver-plated cigarette lighters exported from Mexico and entered at the port of New York. The lighters in question were exported between February 15, 1945, and June 13, 1945.

The purchase price of 3 Mexican pesos each, as shown on the invoices, was used as the basis for the calculation of the entry, certain additions or deductions having been made to arrive at the entered values. Appraisement was made at 6.50 Mexican pesos each, plus 0.88 per…