Casavant Freres, Ltd. v. United States

Kiohardson, Judge:

The merchandise of these consolidated actions consists of two complete pipe organs in knocked-down condition and *26tlie major parts of a third pipe organ in such knocked-down condition which were manufactured by the plaintiif in St. Hyacinthe, Canada; imported into the United States by truck through the port of Detroit, Michigan, and appraised at varying amounts. Plaintiif pleads two causes of action in its complaint. In its first cause of action plaintiff alleges that the proper basis for determining the dutiable value and the resulting value of the involved organs and parts…