C. J. Tower & Sons of Niagara, Inc. v. United States

Landis, Judge:

Plaintiffs in these appeals for reappraisement, consolidated for trial, are the customhouse brokers on some 41 entries filed at Buffalo, N.Y. (R.62/4632) and 20 entries filed at Niagara Falls, N.Y. (R62/5596), covering sundry plastic articles (chiefly seats, hassocks, display racks, and so-called balloons), exported by Elasko Products, Ltd., Toronto, Canada (hereinafter referred to as Elasko, Canada), to Elasko Products, Ltd., Buffalo, N.Y. (hereinafter referred to as Elasko, Buffalo), during the period September 15, 1960, through December 14, 1961. Two Elasko, Canada,…