United States v. Ash

This is an appeal from a judgment of the United States Customs Court in reappraisements 90752-A, etc.

This cause was before us in United States v. T. E. Ash, 22 C. C. P. A. (Customs) 395, T. D. 47401. We quote from our former decision:

This is a reappraisement proceeding in which the Government has appealed from a judgment of the First Division of the United States Customs Court holding cost of production as respectively defined in sections 402 (e), Tariff Act of 1922, and 402 (f), Tariff Act of 1930, to be the proper dutiable value of the merchandise and that such value had been shown by the…