National Carloading Corp. v. United States

Newman, Judge:

This is an application for review by plaintiff below from the decision and judgment of Watson, J., the trial judge, in National Carloading v. United States, 63 Cust Ct. 594, R.D. 11681 (1969).

The articles involved are unfinished silvered mica condenser sections exported on September 2, 1968 by Intercontinental Industries, Inc. (Far East Branch), Tokyo, Japan and entered at the port of Chicago, Illinois by appellant as customs broker for the account of Intercontinental Industries, Inc., Chicago. The exporter is a “branch operation” of the consignee.

The merchandise was appraised…