W. J. Byrnes & Co. of N.Y., Inc. v. United States

Kao, Chief Judge:

This is an application for review of a decision and judgment of the trial court, holding that the appraised values (less in some cases inspection fees, which were conceded by the Government to have been improperly added) represented the correct dutiable values of the merchandise. W. J. Byrnes & Co. of N.Y., Inc.. Panation Trade Co. v. United States, 61 Cust. Ct. 519, R..D. 11583 (1968).

The merchandise consists of cigarette lighters exported from Japan during the period from October 1958 through August 1966. It was appraised on the basis of export value, as that value is…