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UNITED STATES v. VOLKSWAGEN OF AMERICA

Customs Appeal Nos. 5515, 5517.

490 F.2d 977 (1974)

The UNITED STATES, Appellant, v. VOLKSWAGEN OF AMERICA, Appellee. VOLKSWAGEN OF AMERICA, Appellant, v. The UNITED STATES, Appellee.

United States Court of Customs and Patent Appeals.

January 24, 1974.

Attorney(s) appearing for the Case

Joseph F. Donohue, Aloysius Stedina, Charles P. Deem, Donohue & Shaw, New York City, attorneys of record, for Volkswagen of America.

Harlington Wood, Jr., Asst. Atty. Gen., Andrew P. Vance, Chief, Customs Section, Michael S. O'Rourke, New York City, for the U. S.

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

RICH, Judge.

These appeals are from the decision and judgment of the United States Customs Court, Third Division, in Volkswagen of America, Inc. v. United States, 68 Cust.Ct. 190, C.D. 4358, 343 F.Supp. 1394 (1972), which was a rehearing of Volkswagen of America, Inc. v. United States, 66 Cust.Ct. 85, C.D. 4172, 322 F.Supp. 1390 (1971). We reverse.

The merchandise, Volkswagen double...

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