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MOTTOLA v. UNITED STATES

Reappraisement No. 205656-A and 100 others.

149 F.Supp. 189 (1957)

Albert MOTTOLA, An Individual Doing Business Under the Name and Style of Atlas Shipping Co., v. UNITED STATES.

United States Customs Court.

January 28, 1957.

Attorney(s) appearing for the Case

Jordan & Klingaman, New York City (Jacob L. Klingaman, New York City, of counsel), for plaintiff.

George Cochran Doub, Asst. Atty. Gen., Samuel D. Spector and Daniel I. Auster, New York City, trial attorneys, for defendant.

Before MOLLISON, Judge.

MOLLISON, Judge.

These cases were originally decided on May 24, 1956, the decision being reported in 36 Cust.Ct. 575, Reap.Dec. 8586. The issue in each of the cases was limited to the propriety of the inclusion as part of the export value of the involved merchandise of certain so-called "inland" charges, consisting of freight, etc., which were incurred after the merchandise was packed, ready for shipment in the principal market of the country of exportation.

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