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PACIFIC CUSTOMS BROKERAGE CO. v. UNITED STATES

A.R.D. 284; Reappraisements R63/8376 and R63/7876.

325 F.Supp. 902 (1971)

PACIFIC CUSTOMS BROKERAGE CO. v. UNITED STATES.

United States Customs Court, First Division, Appellate Term.

April 14, 1971.

Attorney(s) appearing for the Case

John C. Ray, Detroit, Mich., for appellant.

L. Patrick Gray, III, Asst. Atty. Gen. (Robert Blanc, New York City, trial attorney), for appellee.

Before WATSON, MALETZ, and RE, Judges.

WATSON, Judge:

This case is before the court pursuant to an application for review of the decision of the trial judge in Pacific Customs Brokerage Co. v. United States, 63 Cust.Ct. 623, R.D. 11685 (1969). The merchandise in dispute consists of birch veneer which was exported from Canada and appraised on the basis of export value as defined in section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, at the invoice unit price in...

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