Panation Trade Co. v. United States

Oliver, Chief Judge:

This appeal for reappraisement relates to certain cigarette lighters, exported from Japan and entered at the port of New York. The articles were entered subsequent to February 27, 1958, and are not enumerated in the final list (T.D. 54521), issued by the Secretary of the Treasury, pursuant to the Customs Simplification Act of 1956 (T.D. 54165). Hence, they are subject to ap-praisement under the provisions of the Customs Simplification Act of 1956.

The cigarette lighters in question were appraised on the basis of export value, as defined in section 402 (b) of the Tariff Act…