A. Zerkowitz & Co., Inc. v. The United States

RICH, Judge.

This appeal is from the judgment of the United States Customs Court, Second Division, Appellate Term '(one judge dissenting in part), 62 Cust.Ct. 986 and 297 F.Supp. 350 (A.R.D. 250), affirming the judgment of a single judge sitting in reappraisement, 55 Cust.Ct. 643 (R.D. 11095)'. The imported goods are tennis shoes imported from Japan during the years 1958, 1959, and 1960. Both at trial and on appeal they were held properly appraised on the basis of the American selling price, as defined in 19 U.S. C. § 1402(g), of tennis shoes manufactured by the United States Rubber Company…