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J. C. PENNEY COMPANY v. UNITED STATES TREASURY DEPT.

No. 625, Docket 35682.

439 F.2d 63 (1971)

J. C. PENNEY COMPANY, Inc., Plaintiff-Appellant, v. The UNITED STATES TREASURY DEPARTMENT, the Bureau of Customs, David M. Kennedy, Secretary of the Treasury, Eugene T. Rossides, Assistant Secretary of the Treasury, Matthew J. Marks, Deputy to the Assistant Secretary of the Treasury, and Myles Ambrose, Commissioner of Customs, individually and as officers and/or employees of the United States Treasury Department, or Bureau of Customs, Defendants-Appellees.

United States Court of Appeals, Second Circuit.

Decided March 1, 1971.

Attorney(s) appearing for the Case

Craig Mathews, Washington, D.C. (Albert W. Driver, Jr., Charles T. Stewart, Archibald E. King, New York City, Leva, Hawes, Symington, Martin & Oppenheimer, Washington, D. C., of counsel), for plaintiff-appellant.

Andrew P. Vance, Chief, Customs Section, U. S. Dept. of Justice, New York City (L. Patrick Gray, III, Asst. Atty. Gen., Civil Division, Dept. of Justice, Washington, D. C., Frederick L. Ikenson, Civil Division, Dept. of Justice, of counsel), for defendants-appellees.

Samuel Frankel, New York City (American Importers Association, Inc.), on the brief for American Importers Association, Inc. as amicus curiae.

Before LUMBARD, Chief Judge, and MOORE and SMITH, Circuit Judges.

J. JOSEPH SMITH, Circuit Judge:

This is an appeal from a judgment entered in the United States District Court for the Southern District of New York, Edward Weinfeld, Judge, dismissing plaintiff's complaint for lack of subject matter jurisdiction. Plaintiff [hereinafter "Penney"], who is, inter alia, an importer of television sets from Japan, sought declaratory and injunctive relief preventing the Treasury Department from conducting an investigation under the...

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