ERNEST LOWENSTEIN, INC. v. UNITED STATES

R.D. 11776; Court No. R64/2246.

367 F.Supp. 1330 (1973)

ERNEST LOWENSTEIN, INC. v. UNITED STATES.

United States Customs Court.

November 16, 1973.


Attorney(s) appearing for the Case

Siegel, Mandell & Davidson, New York City (Harvey A. Isaacs and Steven S. Weiser, New York City, of counsel), for plaintiff.

Irving Jaffe, Acting Asst. Atty. Gen. (Glenn E. Harris, trial atty., New York City), for defendant.


MALETZ, Judge:

The issue in this appeal for reappraisement is the correct dutiable value of certain glass stones, pendants, beads and similar merchandise (hereinafter referred to as "stones and beads") that were exported from Austria, the country of manufacture, in March 1963 and entered at the port of New York in April 1963. The merchandise was appraised on the basis of export value as defined in section 402(b) of the Tariff Act of 1930, as amended, at the entered...

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