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

Watson, Judge:

This is an application for review of the decision and judgment of a judge sitting in reappraisement (Reap. Dec. 11058) affirming the appraisement of a certain concrete mixer, described on the invoice as a spindle mixer, which was exported on April 30,1960, by Koehring-Waterous, Ltd., Brantford, Ontario, to C. S. Johnson Co., Champaign, Ill. Entry of the merchandise was made by appellant, a customs broker. The mixer in question was invoiced and entered at $8,690 (Canadian currency). The C. S. Johnson Co. is a division of Koehring-Waterous Corp. of Milwaukee, Wis., which owns the…