UNITED STATES v. BARR SHIPPING COMPANY

A.R.D. 303; Reappraisement R65/25329.

344 F.Supp. 524 (1972)

UNITED STATES v. BARR SHIPPING COMPANY, Inc.

United States Customs Court, Third Division, Appellate Term.

June 21, 1972.


Attorney(s) appearing for the Case

Harlington Wood, Jr., Acting Asst. Atty. Gen. (Steven P. Florsheim, New York City Trial Atty.), for appellant.

Barnes, Richardson & Colburn, New York City (David O. Elliott, New York City, of counsel), William Eisner, Associate Counsel, for appellee.

Before RICHARDSON, LANDIS, and MALETZ, JJ.


LANDIS, Judge:

The issue in this application for review is whether the trial judge erred in holding the appraised value at first cost, plus 10 percent, plus packing and other costs, was separable and in holding that the only disputed element, namely the 10 percent, was not part of dutiable export value.

The decision before us for review was rendered by Judge Ford in an appeal for reappraisement of a Convair CV-990 Flight Simulator manufactured and exported...

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