United States v. Jenkins

Cole, Judge:

We are required in this proceeding to review the-decision of Cline, J., 24 Cust. Ct. 517, Reap. Dec. 7774, holding cost of production, section 402 (f) of the Tariff Act of 1930 (19 U. S. C. § 1402 (f)) to be the proper basis for appraisement of certain firebrick products. Nine items are in dispute. Following is a description of each with the value found by the trial judge. The prices set forth are in Canadian currency and based on a unit of 1,000 pieces.

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There has been considerable previous litigation in this case. The trial judge, United States v. M. V. Jenkins et…