Gerhard & Hey Co. v. United States

Cline, Judge:

These cases were originally tried before Judge Kincheloe, who held that there was no foreign market value, no export value, and no United States value for the merchandise and that it was dutiable on the basis of cost of production (10 Cust. Ct. 626, Reap. Dec. 5875). Thereafter a motion for a rehearing was granted (11 Cust. Ct. 446, Reap. Dec. 5942) and a decision was rendered holding that the evidence was insufficient to establish the cost of production and finding the proper values to be the values returned by the *322appraiser (Reap. Dec. 6081). An appeal was taken to tbis…