Sani Smoke, Inc. v. United States

Donlon, Judge:

This is an. appeal for reappraisement of patented table lighters, which were exported from West Germany on October 2, 1957. Appraisement was on the basis of United States value, as defined in section 402(e) of the Tariff Act of 1930, as amended, at a value of $4.81 per lighter, net packed.

Plaintiff contends that the lighter was not freely offered for sale to all purchasers in the United States and, hence, there is no United States value. The basis of valuation for which plaintiff argues is cost of production.

Counsel for plaintiff and defendant have stipulated in open court that…