United States v. Wood

Maletz, Judge:

This is an application for review of the decision and judgment of the trial court sustaining the dutiable values claimed by the appellee (plaintiff below) in three consolidated appeals for re-appraisement. 68 Cust. Ct. 259, R.D. 11766, 340 F. Supp. 1398 (1972).

The importations consisted of various engine heaters and car warmers 1 that were exported from Canada during the period of August 25, 1967 to October 30,1967 by the manufacturer, James B. Carter, Ltd. of Winnipeg, Canada (hereinafter “Carter, Ltd.”) to its wholly-owned American subsidiary, James B. Carter, Inc. of Fargo,…