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E.C. McAFEE CO. v. U.S.

No. 87-1441.

842 F.2d 314 (1988)

E.C. McAFEE COMPANY and St. Paul Fire and Marine Insurance Company, Plaintiffs-Appellants, American Air Parcel Forwarding Company, Ltd., Plaintiff, v. The UNITED STATES, the United States Customs Service and the Commissioner of Customs, Defendants-Appellees.

United States Court of Appeals, Federal Circuit.

March 1, 1988.

Attorney(s) appearing for the Case

Leonard L. Rosenberg, Sandler & Travis, P.A., Miami, Fla., for plaintiffs-appellants.

Kenneth N. Wolf, Commercial Litigation Branch, Dept. of Justice, of New York City, for defendants-appellees. With him on the brief were Richard K. Willard, Asst. Atty. Gen., David M. Cohen, Director and Joseph I. Liebman, Attorney in Charge, Intern. Trade Field Office.

Before MARKEY, Chief Judge, and RICH and NIES, Circuit Judges.

NIES, Circuit Judge.

This is an appeal, pursuant to 28 U.S.C. § 1295(a)(5) (1982), by E.C. McAfee Company and St. Paul Fire and Marine Insurance Company from the final judgment of the United States Court of International Trade in American Air Parcel Forwarding Co. v. United States, 664 F.Supp. 1434 (CIT 1987) (DiCarlo, J.), sustaining the assessment of duties under 19 U.S.C. § 1401a (1982), on the basis of the...

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