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NEW YORK CREDIT MEN'S ADJ. BUREAU, INC. v. UNITED STATES

R.D. 11715; Reappraisement R63/11693 and 192 others.

314 F.Supp. 1246 (1970)

NEW YORK CREDIT MEN'S ADJUSTMENT BUREAU, INC., Trustee in Bankruptcy for Townley Shirts, Inc. and Cannon Point Manufacturing, Inc., et al., Plaintiffs, v. UNITED STATES, Defendant.

United States Customs Court.

June 30, 1970.

Attorney(s) appearing for the Case

Sharretts, Paley, Carter & Blauvelt, New York City (Gail T. Cumins, New York City, of counsel), for plaintiffs.

William D. Ruckelshaus, Asst. Atty. Gen. (Brian S. Goldstein, New York City and Ralph A. Bontempo, trial attys.), for defendant.

RAO, Chief Judge:

The merchandise involved in these appeals for reappraisement, consolidated at the trial, consists of men's and boys' cotton sport shirts manufactured in Jamaica, British West Indies, by Eton Mills, Ltd., and exported to the United States during 1961 through 1966 through the port of Miami, Florida.

The merchandise was appraised on the basis of constructed value, as that value is defined in section 402(d) of the Tariff Act of 1930, as amended...

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