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IMPORT ASSOCIATES OF AMERICA v. UNITED STATES

Customs Appeal No. 5325.

410 F.2d 799 (1969)

IMPORT ASSOCIATES OF AMERICA and Fraser's Inc., Appellants, v. The UNITED STATES, Appellee.

United States Court of Customs and Patent Appeals.

May 22, 1969.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, New York City, attorneys of record, for appellants. Joseph Schwartz and Earl R. Lidstrom, New York City, of counsel.

William D. Ruckelshaus, Asst. Atty. Gen., Andrew P. Vance, New York City, Chief, Customs Section, Bernard J. Babb, New York City, for the United States.

Before RICH, Acting Chief Judge, NEESE, Judge, sitting by designation, and ALMOND and BALDWIN, Judges.

ALMOND, Judge.

Import Associates of America, Fraser's Inc., importers, appeal from the judgment of the United States Customs Court, Second Division,1 sustaining the protests asserted below and entering judgment resulting in a lesser amount of duties being assessed on reliquidation than was originally assessed. It is appellants' contention here that they are entitled to an even lesser amount of duties than was determined by the judgment...

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