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B & W WHOLESALE CO. v. UNITED STATES

Customs Appeal No. 5388.

436 F.2d 1399 (1971)

B & W WHOLESALE CO., Inc., Appellant, v. The UNITED STATES, Appellee.

United States Court of Customs and Patent Appeals.

February 4, 1971.

Attorney(s) appearing for the Case

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

William D. Ruckelshaus, Asst. Atty. Gen., Andrew P. Vance, Chief, Customs Section, Frederick L. Ikenson, New York City, for the United States.

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

RICH, Judge.

This appeal is from a judgment of the Third Division of the Customs Court, Appellate Term, 63 Cust.Ct. 691, A.R.D. 262 (1969), affirming the judgment of a single judge sitting in reappraisement, 58 Cust.Ct. 728, R.D. 11311 (1967). The nature of the goods is unimportant to the issues. They are small hardware store items exported in August 1961.

The question in litigation is value. It is agreed that the proper basis of appraisal is export value...

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