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WOOD v. UNITED STATES

Customs Appeal No. 74-21.

505 F.2d 1400 (1974)

J. L. WOOD, Appellant, v. The UNITED STATES, Appellee.

United States Court of Customs and Patent Appeals.

December 5, 1974.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, New York City, attorneys of record, for appellant; Joseph Schwartz and Irving Levine, New York City, of counsel.

Carla A. Hills, Asst. Atty. Gen., Andrew P. Vance, Chief, Customs Section, Michael S. O'Rourke, New York City, for the United States.

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

MILLER, Judge.

This appeal is from the judgment of the Third Division, Appellate Term, of the United States Customs Court, 71 Cust.Ct. 235, A.R.D. 319, 366 F.Supp. 1074 (1973), reversing the judgment of a single judge sitting in reappraisement, 68 Cust.Ct. 259, R.D. 11766, 340 F.Supp. 1398 (1972). We reverse.

FACTS

The facts recited in the opinions below are not in dispute...

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