Robert E. Landweer & Co. v. United States

Kao, Chief Judge:

This is an application for review of a decision and judgment of the trial court which sustained the appraised values of two Avooden hull boats exported from Hong Kong and entered at the port of Seattle, Washington. Robert E. Landweer & Co., Inc., a/c Robert Newton & Sons, Inc., et al. v. United States, 59 Cust. Ct. 648, R.D. 11359 (1967).

The boat involved in K66/16587 is a Grand Banks 36 power cruiser, which is the 5th boat of that model, referred to as 'hull #5, and that in K66/16588 is a Magellan 35 motorsailer, hull #2. The Grand Banks 36 was entered at the invoice price…