Panation Trade Co. v. United States

Rao, Judge:

This is an application for review of a decision and judgment sustaining the appraised value of an importation of cigarette lighters from Japan. (51 Cust. Ct. 366, Reap. Dec. 10582.)

The sole issue involved here, as it was before the trial court, is whether or not an item, described on the invoice as “Inspection Fee,” $0.05 per dozen, was properly included by the appraiser in his determination of the value of the subject merchandise. The parties are agreed that export value, as defined in section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, *759h…