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WOOD v. UNITED STATES

R.D. 11766, Reappraisements R69/593, R69/1208 and R69/1391.

340 F.Supp. 1398 (1972)

J. L. WOOD v. UNITED STATES.

United States Customs Court,

March 30, 1972.

Attorney(s) appearing for the Case

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

L. Patrick Gray, III, Asst. Atty. Gen. (Patrick D. Gill, New York City, trial atty.), for defendant.

FORD, Judge:

The appeals for reappraisement listed above were consolidated for the purpose of trial. They contest the appraised value of various engine heaters and car warmers manufactured in Canada by James B. Carter, Ltd., hereinafter referred to as Carter, Ltd., and sold to its American subsidiary, James B. Carter, Inc., hereinafter referred to as Carter, Inc.

Appraisement was made on the basis of export value as defined in section 402(b), Tariff Act of...

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