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HENSEL, BRUCKMANN & LORBACHER, INC. v. U.S.

Appeal No. 83-1312.

735 F.2d 1340 (1984)

HENSEL, BRUCKMANN & LORBACHER, INC., Appellee, v. The UNITED STATES, Appellant.

United States Court of Appeals, Federal Circuit.

June 8, 1984.

Attorney(s) appearing for the Case

Saul Davis, New York City, argued for appellant. With him on the brief were J. Paul McGrath, Asst. Atty. Gen., David M. Cohen, Director, Washington, D.C., and Joseph I. Liebman, New York City, Atty. in Charge, International Trade Field Office.

Patrick D. Gill, New York City, argued for appellees. With him on the brief was John S. Rode, New York City.

Before RICH, KASHIWA and SMITH, Circuit Judges.

EDWARD S. SMITH, Circuit Judge.

In this customs valuation case appellant, the United States (Government), appeals from a judgment of the United States Court of International Trade (trial court), concerning the appraisement of industrial sewing machine needles imported by appellee, Hensel, Bruckmann & Lorbacher, Inc. (Hensel). We affirm.

Issues

The Government raises four issues before this court, contending that the trial court: (1) committed...

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