UNITED STATES v. ZENITH RADIO CORP.

Customs Appeal No. 77-19.

562 F.2d 1209 (1977)

The UNITED STATES v. ZENITH RADIO CORPORATION.

United States Court of Customs and Patent Appeals.

July 28, 1977.


Attorney(s) appearing for the Case

Barbara Allen Babcock, Asst. Atty. Gen., Washington, D. C., David M. Cohen, Chief, Customs Section, Velta A. Melnbrencis, New York City, for the United States.

Eugene L. Stewart, Frederick L. Ikenson, Stewart & Ikenson, Washington, D. C., Philip J. Curtis, Chicago, Ill., attys. of record, for appellee.

Rivkin, Sherman & Levy, New York City, attys. of record, for amicus curiae; Saul L. Sherman, Joseph S. Kaplan, Donald H. Rivkin, New York City, of counsel.

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


MARKEY, Chief Judge.

Appeal by the United States from a judgment of the United States Customs Court, 78 Cust.Ct. ___, C.D. 4691, 430 F.Supp. 242 (1977), holding that remission of a Japanese commodity tax, on electronic products exported from Japan, constitutes a bounty or grant under § 303, Tariff Act of 1930, as amended, 19 U.S.C. § 1303 (Supp. V 1975), and granting summary judgment to Zenith Radio Corporation (Zenith...

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