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C. J. TOWER & SONS OF BUFFALO, INC. v. UNITED STATES

R.D. 11630; Reappraisement R66/21972.

295 F.Supp. 1104 (1969)

C. J. TOWER & SONS OF BUFFALO, INC. v. UNITED STATES.

United States Customs Court.

February 19, 1969.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, New York City (Joseph Schwartz, New York City, of counsel), for plaintiff.

William D. Ruckelshaus, Asst. Atty. Gen. (Harold L. Grossman, New York City, Trial Atty.), for defendant.

RICHARDSON, Judge:

The merchandise of this reappraisement appeal consists of 42, 1964 model Studebaker automobiles and 6, 1965 model Studebaker automobiles which were manufactured in and exported from Canada in June and November of 1964, respectively, by Studebaker of Canada, Ltd., and entered at Buffalo, N. Y., by the plaintiff-importer on behalf of the consignee Studebaker Automotive Sales Corp. of South Bend, Indiana. Both the exporter and the consignee are wholly...

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