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E. DILLINGHAM, INC. v. UNITED STATES

R.D. 11747; Reappraisement No. R66/16072 and 4 others.

328 F.Supp. 1392 (1971)

E. DILLINGHAM, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Customs Court.

July 30, 1971.

Attorney(s) appearing for the Case

Allerton deC. Tompkins, New York City, for plaintiff.

L. Patrick Gray, III, Asst. Atty. Gen., Peter Jay Baskin, New York City, trial atty., for defendant.

Lamb & Lerch, New York City (David A. Golden, New York City, of counsel), amici curiae.

RAO, Chief Judge:

The merchandise involved in this case consists of children's and misses' rubber boots imported at Alexandria Bay, New York from the Bata Shoe Company of Canada, Ltd., from March through May 1963. It was appraised on the basis of American selling price, as defined by section 402a(g) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, under the authority of a Presidential Proclamation issued February 1, 1933, as a result...

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