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RELIANCE TRADING CORP. OF ILLINOIS v. UNITED STATES

No. 5381, C.A.D. 1020.

440 F.2d 1377 (1971)

RELIANCE TRADING CORPORATION OF ILLINOIS, Appellant, v. The UNITED STATES, Appellee.

United States Court of Customs and Patent Appeals.

May 6, 1971.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, New York City, attorneys of record, for appellant. Joseph Schwartz and Irving Levine, New York City, of counsel.

L. Patrick Gray, III, Asst. Atty. Gen., Andrew P. Vance, Chief, Customs Section, Joseph I. Liebman for the United States.

Before RICH, ALMOND, BALDWIN and LANE, Judges, and JONES, Judge, Court of Claims, sitting by designation.

RICH, Judge.

This appeal is from the judgment of the United States Customs Court, First Division, Appellate Term, 63 Cust.Ct. 675, A.R.D. 260 (1969), affirming the judgment of a single judge sitting in reappraisement, 279 F.Supp. 452 (1968). We affirm.

STATEMENT OF THE CASE

The goods involved are artificial flowers imported from Hong Kong in July of 1962. Export value, 19 U.S.C. § 1401a(b), is conceded to...

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