United States v. F & D Trading Corp.

LaNe, Judge.

This appeal is from the decision and judgment of the Customs Court, Third Division, Appellate Term, 64 Cust. Ct. 810, A.R.D. 268 (1970), ■wherein a majority of the Appellate Term reversed the decision and judgment of a single judge sitting in reappraisement, 59 Cust. Ct. 666, 273 F. Supp. 431, R.D. 11360 (1967). We affirm the judgment of the Appellate Term.

The merchandise in issue consists of eight Volkswagen automobiles which were exported from West Germany in 1963. Automobiles, being on the Final List of the Secretary of the Treasury, T.D. 54521, are subject to appraisement…