United States v. Supreme Merchandise Co.

Rao, Judge:

This is an application for a review of a decision and judgment (Reap. Dec. 10025) sustaining the values claimed by plaintiff below as the proper values of certain cigarette lighters, imported from Japan. The case embraces 17 appeals for reappraisement, which were consolidated for purposes of trial. In all, except reap-praisements R58/22216, R58/22219, and R58/22222, the appraised values were expressed in terms of invoiced unit values, net, packed, plus items invoiced as shipping charges and commission. In the excepted reappraisements, supra, the appraised values were, in effect,…