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GREB INDUSTRIES, LTD. v. UNITED STATES

R.D. 11691; Reappraisement R67/14800.

308 F.Supp. 88 (1970)

GREB INDUSTRIES, LTD. v. UNITED STATES.

United States Customs Court.

January 16, 1970.

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. (Bernard J. Babb, New York City, trial attorney), for defendant.

MALETZ, Judge:

This reappraisement case involves ice skating outfits that were exported in January 1967 by the manufacturer, Greb Industries, Ltd. (Greb), Kitchener, Ontario, to its wholly owned subsidiary Bauer Canadian Skate, Inc. (Bauer), North Tonawanda, New York.1 The merchandise was entered at Niagara Falls, New York, and was appraised by the district director of customs at Buffalo on the basis of constructed value, as defined in...

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