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UNITED STATES v. BORDER BROKERAGE CO.

A.R.D. 288; Reappraisement R65/24053.

326 F.Supp. 1389 (1971)

UNITED STATES v. BORDER BROKERAGE CO., Inc.

United States Customs Court, Third Division, Appellate Term.

May 27, 1971.

Attorney(s) appearing for the Case

L. Patrick Gray, III, Asst. Atty. Gen., James Caffentzis, New York City, trial attorney, for appellant.

Barnes, Richardson & Colburn, New York City (Joseph Schwartz and David O. Elliott, New York City, of counsel), for appellee.

Before RICHARDSON, LANDIS and MALETZ, Judges.

MALETZ, Judge:

The issue in this case concerns the proper value for duty purposes of a model of a telephonic "small call distributing system" that was manufactured and sold by the Northern Electric Co., Ltd. of Ontario, Canada (Northern Electric), and imported into this country in June 1962 by appellee as customs broker for the account of the purchaser, Bell Telephone Laboratories of New York (Bell).

The imported model was appraised by the government on the...

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