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UNITED STATES v. WOOD

A.R.D. 319; Reappraisement Nos. R69/593, R69/1208 and R69/1391.

366 F.Supp. 1074 (1973)

UNITED STATES v. J. L. WOOD.

United States Customs Court, Third Division, Appellate Term.

November 9, 1973.

Attorney(s) appearing for the Case

Irving Jaffe, New York City, Acting Asst. Atty. Gen., Patrick D. Gill, trial atty., New York City, for appellant.

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

Before LANDIS, MALETZ and NEWMAN, Judges.

MALETZ, Judge:

This is an application for review of the decision and judgment of the trial court sustaining the dutiable values claimed by the appellee (plaintiff below) in three consolidated appeals for reappraisement. 68 Cust.Ct. 259, R.D. 11766, 340 F.Supp. 1398 (1972).

The importations consisted of various engine heaters and car warmers1 that were exported from Canada during the period...

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