Fergus Imported Cars, Inc. v. United States

Bao, Judge:

This is an appeal for reappraisement of an importation of 40 passenger automobiles, manufactured and exported from Germany by Carl F. W. Borgward GmbH of Bremen. The cars involved are identified as Borgward Isabella automobiles of the following types — Sedan (Limousine), Model TS, Model TS Deluxe, and Combi.

The details of appraisement and of the contention of plaintiff with respect to the alleged proper value of said merchandise are set forth in the following stipulation of facts agreed upon by counsel for the respective parties:

1. It is hereby stipulated and agreed by the…