Sani Smoke, Inc. v. United States

OlxveR, Chief Judge:

In this proceeding, we review the decision of Donlon, J., reported as Sani Smoke, Inc. v. United States, 41 Cust. Ct. 483, Reap. Dec. 10089, which involved certain patented table lighters, identified on the invoice as model 10020, that were exported from West Germany on October 2, 1957, and entered at the port of New York.

The issue herein, and upon which the decision of the trial court was based, is whether United States value, as defined in section 402(e) of the Tariff Act of 1930, as amended, or statutory cost of production is the proper basis for appraisement of the…