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

Watson, Judge:

This is an application for review of a decision and judgment of a single judge in a reappraisement proceeding (54 Oust. Ct. 513), Reap. Dec. 10902, involving the value of an importation of certain baling presses exported from Canada during the period July 1957 through September 1957.

*810The baling presses in question, four in number, were manufactured in Canada by Canadian Locomotive Co., Ltd., of Kingston, hereinafter referred to as Canadian, for Chattanooga Welding and Machine Co. of Chattanooga, Tenn., hereinafter referred to as Chattanooga, and shipped to American customers of…