John v. Carr & Son, Inc. v. The United States

RICH, Judge.

This appeal is from the judgment of the United States Customs Court, First Division, Appellate Term, 58 Cust.Ct. 809, A.R.D. 219 (1967), reversing the judgment of a single judge in reappraisement, 54 Cust.Ct. 513, Reap.Dec. 10902 (1965), and remanding to him to find a value in accordance with the Appellate Term’s views.

The merchandise, imported from Canada, consists of baling presses, machines which reduce a whole automobile body to the size of a standard bale in about two minutes. Each press is made up of a “superstructure” and a power unit comprising motors and hydraulic…