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

BaldwiN, Judge.

This appeal is from the decision and judgment of the United States Customs Court, First Division, Appellate Term,1 reversing the decision and judgment of the trial court2 and thereby overturning *48the appraised values of certain imported automobiles and sustaining appellee’s claimed values.

Involved are a total of 48 Studebaker automobiles, 1964 and 1965 models, together with certain factory-installed optional equipment added to the basic vehicles. The automobiles were produced by Studebaker of Canada, Ltd., and sold to Studebaker Automobile Sales Corporation, of South Bend,…