Wm. E. Phillips Co. v. United States

Johnson, Judge:

This is an application for review of a decision and judgment of the trial court, Ford, J., sustaining the appraised value of the merchandise. Wm. E. Phillips Co. v. United States, 36 Cust. Ct. 527, Reap. Dec. 8541.

The merchandise consists of silver cigarette lighters, exported from Mexico on December 11, 1944. It was invoiced in Mexican currency at 18 pesos each, entered at 18 pesos each, plus, stamp tax, and appraised at 25 pesos each, plus stamp tax, plus packing.

Appellant contends that the purchase price of 18 pesos per lighter was the price at which such merchandise was…