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PAN AMERICAN IMPORT CORP. v. UNITED STATES

A.R.D. 248; Reappraisement R63/6901 and 12 others.

292 F.Supp. 718 (1968)

PAN AMERICAN IMPORT CORP. M. H. Garvey Company v. UNITED STATES.

United States Customs Court, Third Division, Appellate Term.

November 25, 1968.

Attorney(s) appearing for the Case

Walter E. Doherty, Jr., Boston, Mass., for appellants.

Edwin L. Weisl, Jr., Asst. Atty. Gen., (Arthur H. Steinberg and Glenn E. Harris, New York City, trial attorneys), for appellee.

Before RICHARDSON and LANDIS, Judges.

LANDIS, Judge:

This is an application to review the decision and judgment of the trial judge sitting in reappraisement in Pan American Import Corp. and M. H. Garvey Company v. United States, 58 Cust.Ct. 608, R.D. 11269, holding that export value was the proper basis for the determination of value of certain spinning (fishing) reels imported from Japan, that plaintiffs had failed to establish a value for the merchandise...

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