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UNITED STATES v. C. J. TOWER & SONS OF BUFFALO, INC.

Customs Appeal No. 5439.

470 F.2d 1393 (1972)

The UNITED STATES, Appellant. v. C. J. TOWER & SONS OF BUFFALO, INC., Appellee.

United States Court of Customs and Patent Appeals.

As Modified on Denial of Rehearing April 19, 1973.

Attorney(s) appearing for the Case

L. Patrick Gray, III, Asst. Atty. Gen., Andrew P. Vance, Chief, Customs Section, Glenn E. Harris, New York City, for the United States.

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

Before MARKEY, Chief Judge, and RICH, ALMOND, BALDWIN, and LANE, Judges.

BALDWIN, Judge.

This appeal is from the decision and judgment of the United States Customs Court, First Division, Appellate Term,1 reversing the decision and judgment of the trial court2 and thereby overturning the appraised values of certain imported automobiles and sustaining appellee's claimed values.

Involved are a total of 48 Studebaker automobiles, 1964 and 1965 models, together with certain factory...

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