Wm. E. Phillips Co. v. United States

Johnson, Judge:

This is a petition for the remission of additional duty assessed on silver cigarette lighters, imported from Mexico on December 11, 1944, by reason of the fact that the final appraised value exceeded the entered value. Section 489, Tariff Act of 1930.

The merchandise was entered at the invoice value of 18 pesos per lighter (Mexican currency), plus stamp tax, and was appraised at 25 pesos per lighter, plus stamp tax and packing. The importer appealed for reappraisement, and, subsequent to the decision of the single judge sustaining the appraised value (Wm. E. Phillips Co. v.…