United States v. C. J. Tower & Sons

Ford, Judge:

These applications for review come before us by virtue of a remand by the appellate court. C. J. Tower & Sons v. *637United States, 50 CCPA 76, C.A.D. 824. These cases have been the subject of decision in Same v. Same, 40 Cust. Ct. 719, Reap. Dec. 9092; rehearing granted 40 Cust. Ct. 797, Reap. Dec. 9133; on rehearing Same v. Same, 44 Cust. Ct. 532, Reap. Dec. 9579; United States v. C. J. Tower & Sons, 48 Cust. Ct. 683, A.R.D. 139.

The trial court, in both instances, held the proper basis for appraisement of the involved merchandise was cost of production. An application for review by…