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

Kici-iaedsoN, Judge:

The merchandise of this reappraisement appeal consists of 42, 1964 model Studebaker automobiles and 6, 1965 model Studebaker automobiles which were manufactured in and exported from Canada in June and November of 1964, respectively, by Studebaker of Canada, Ltd., and entered at Buffalo, N.Y., by the plaintiff-importer on behalf of the consignee Studebaker Automotive Sales Corp., of South Bend, Indiana. Both the exporter and the consignee are wholly owned subsidiaries of Studebaker Corp. of South Bend, Indiana. The imported cars, said to be identical in name, model number…