Peacock Sales Co. v. United States

Olivek, Judge:

These two appeals for reappraisement concern importations of various styles of cigarette lighters shipped from the Virgin Islands and entered at the port of San Juan, Puerto Rico, on December 26, 1957, and January 7, 1958, respectively. Both entry dates were prior to the effective date of the Customs Simplification Act of 1956. Appraisement was made at varying values per dozen, depending mainly on the style of lighter involved, on the basis of cost of production, as defined in section 402(f) of the Tariff Act of 1930.

Under the somewhat unusual circumstances in this case,…