United States v. H. A. Gogarty, Inc.

Donlon, Judge:

This appeal to reappraisement was previously before me on submission by counsel after certain facts had been stipulated of record. The facts then stipulated sufficed to established that there was no foreign, export, or United States value for the merchandise. This made it necessary, under the law, to find that the basis of appraisement was cost of production of such or similar merchandise in the country of exportation, which was the Netherlands. The facts of record did not conform to the statutory requirement for determining cost of production. (Section 402(f), Tariff Act of…