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JOHN V. CARR & SON, INC. v. UNITED STATES

Customs Appeal No. 5287.

396 F.2d 1017 (1968)

JOHN V. CARR & SON, INC., Appellant, v. The UNITED STATES, Appellee.

United States Court of Customs and Patent Appeals.

June 27, 1968.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, New York City (Joseph Schwartz, New York City, of counsel), for appellant.

Edwin L. Weisl, Jr., Asst. Atty. Gen., Andrew P. Vance, Chief, Customs Section, Bernard J. Babb, New York City, for the United States.

Before WORLEY, Chief Judge, and Judges RICH, SMITH, ALMOND, and KIRKPATRICK.

RICH, Judge.

This appeal is from the judgment of the United States Customs Court, First Division, Appellate Term, 58 Cust.Ct. 809, A.R.D. 219 (1967), reversing the judgment of a single judge in reappraisement, 54 Cust.Ct. 513, Reap.Dec. 10902 (1965), and remanding to him to find a value in accordance with the Appellate Term's views.

The merchandise, imported from Canada, consists of baling presses, machines which reduce a whole automobile body to the size...

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