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BROWN, ALCANTAR & BROWN, INC. v. UNITED STATES

A.R.D. 306; Reappraisements R65/8758 and 292 others.

348 F.Supp. 723 (1972)

BROWN, ALCANTAR & BROWN, INC., et al. v. UNITED STATES.

United States Customs Court, First Division, Appellate Term.

August 11, 1972.

Attorney(s) appearing for the Case

Sharretts, Paley, Carter & Blauvelt, New York City (Gail T. Cumins and Eugene F. Blauvelt, New York City, of counsel), for appellants.

Harlington Wood, Jr., Asst. Atty. Gen. (Robert Blanc, New York City, trial attorney), for appellee.

Before WATSON, MALETZ and RE, Judges.

WATSON, Judge:

This is an application for review of the decision of the trial judge in Brown, Alcantar & Brown, Inc., et al. v. United States, 68 Cust.Ct., R.D. 11760 (1972), affirming the appraised value of certain phonograph records imported from Mexico and appraised on the basis of constructed value as defined in section 402 (d) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956. The relevant statutory provisions read as follows...

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