West End Auto Wrecking Co. v. United States

Oliver, Chief Judge:

This case comes before us as a review of the decision in West End Auto Wrecking Co., Inc. v. United States, 26 Cust. Ct. 485, Reap. Dec. 7928, wherein the trial judge upheld the appraised value of $38.65 each, less 30 per centum, packed, Canadian currency, of 36 new grilles for Buick 8-cylinder automobiles imported from Canada and entered at the port of Pittsburgh, Pa.

The question concerning proper filing of this application for review has been the subject of previous proceedings. In the “Memorandum to Accompany Orders,” 29 Cust. Ct. 548, A. R. D. 7, and “Memorandum to…