Ford Motor Co. v. United States

Rao, Judge:

This is an application for review of a decision and judgment of a single judge sitting in reappraisement, reported as Ford Motor Company v. United States, 27 Cust. Ct. 492, Reap. Dec. 8067. The merchandise in issue consists of rough iron castings which were manufactured in Canada and shipped by the Ford Motor Company of Canada, Ltd., to the Ford Motor Company of Dearborn, Mich. Those castings invoiced as “8BA-9430 (auto) exh mflds” were entered at 65 cents, Canadian currency, each, and appraised at $3.41538, Canadian, each, net unpacked. Such as were invoiced as “8BA-9431 (auto)…