I really appreciate your facts. There is so little detail from other sources and I don’t wish to disseminate false information. Thanks.
In 1960 or 1961, Gibson sought a U.S. customs court ruling that the East Indian Ebony and Rosewood fretboards it was importing from India were unfinished parts of a musical instrument and not finished parts of a musical instrument, because Gibson didn't want to pay a tariff on the fretboards. This made sense, because the 'fretboards' varied in length, width, and thickness, and each requiring shaping and fitting by Gibson before being fretted.
Jump ahead to the second government raid and the confiscation of Indian rosewood and Indian ebony fretboards. Gibson now argued the 'fretboards' of the same varied width, length, and thickness were finished fretboards (contrary to its own 60/61 Customs Court ruling), because Indian export law now allowed the export of finished fretboards, but not unfinished ones.
The same raw material is unfinished when Gibson wants to avoid paying a tariff, and finished when Gibson wants to avoid seizure.
I'll bet you never heard that from Henry Juskiewicz.