British Cars & Parts, Inc. v. United States

Rao, Judge:

This is an appeal for reappraisement of an importa tion of so-called M. G. Midget “TD” Roadsters, invoiced at $1,256 per automobile, entered at $997.07 each, and appraised at Canadian $1,282.27 each, net.

*737The case has been submitted for decision upon an agreed statement of facts which recites the following:

1. The involved automobiles were manufactured in England and sold to a Canadian firm, and were shipped from England to that firm, who thereupon placed them in storage intending to sell the cars in the Canadian market. Later this intention was changed, and thereupon the Canadian…