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F & D TRADING CORPORATION v. UNITED STATES

Reap. Dec. 11360; Reappraisement R64/972.

273 F.Supp. 431 (1967)

F & D TRADING CORPORATION v. UNITED STATES.

United States Customs Court.

September 18, 1967.

Attorney(s) appearing for the Case

John D. Rode, New York City (Ellsworth F. Qualey, New York City, of counsel), for plaintiff.

Carl Eardley, Acting Asst. Atty. Gen. (Sheila N. Ziff, trial attorney), New York City, for defendant.

RAO, Chief Judge:

This appeal for reappraisement places in issue the proper value of certain Volkswagen automobiles which were exported from Germany in 1963. The automobiles, which are articles included in the Final List of the Secretary of the Treasury, T.D. 54521, were appraised on the basis of export value as defined in section 402a(d) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, 91 Treas.Dec. 295, T.D. 54165. Plaintiff claims...

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