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HENSEL, BRUCKMANN & LORBACHER v. U.S.

Court No. 79-12-01861.

569 F.Supp. 849 (1983)

HENSEL, BRUCKMANN & LORBACHER, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

June 15, 1983.

Attorney(s) appearing for the Case

Rode & Qualey, New York City (Patrick D. Gill at the trial, John S. Rode, New York City, with him on brief), for plaintiff.

J. Paul McGrath, Asst. Atty. Gen., Washington, D.C., Joseph I. Liebman, International Trade Field Office, Commercial Litigation Branch, New York City (Saul Davis, New York City, at the trial and on brief), for defendant.

RAO, Judge:

This civil action, consolidated with others which embrace similar issues of fact and law, involves the appraisement of industrial sewing machine needles manufactured in West Germany by Ferd. Schmetz, GmbH (Schmetz) and exported to the United States during a period of time from 1975 to 1980. The United States Customs Service (Customs) appraised the merchandise on the basis of foreign value under section 402a(c) of the Tariff Act of 1930, as amended by the...

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