Border Novelty Co. v. United States

.Richardson, Judge:

These appeals for reappraisement, consoli•dated at the trial, involve silver-plated cigarette lighters, exported from Mexico between September 1 and December 31, 1944, inclusive.

The merchandise was entered at the unit invoice value of 3 pesos -each. Appraisement of the entries was suspended from 1944 to 1955, pending the conclusion of foreign investigations pertaining to the value of the lighters. On July 28, 1955, the items entered in September and October 1944 were appraised at 6 pesos each, and those in November and December 1944 at 5.50 pesos each, all plus stamp tax,…