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SCHIEFFELIN & CO. v. UNITED STATES

A.R.D. 317; Reappraisements R67/18958 and R67/18962

360 F.Supp. 1386 (1973)

SCHIEFFELIN & CO. v. UNITED STATES.

United States Customs Court, First Division, Appellate Term.

July 26, 1973.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, New York City (James S. O'Kelly, James F. Donnelly, and Hadley S. King, New York City, of counsel), for appellant.

Harlington Wood, Jr., Asst. Atty. Gen. (Bernard J. Babb, New York City, and Jordan J. Fiske, Trial Attys.), for appellee.

Before WATSON, MALETZ and RE, Judges.

MALETZ, Judge:

This is an application for review of the decision and judgment of the trial court in Schieffelin & Co. v. United States, 67 Cust.Ct. 549, R.D. 11759 (1971). Involved is the valuation of two shipments of cognac brandy which were produced in Cognac, France by Jas. Hennessy & Co. (Hennessy) and exported in September and November 1964 to Hennessy's selected purchaser in the United States, Schieffelin & Co. (Schieffelin), the importer-appellant...

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