United States v. Eggen

This appeal 'by the Government requires determination of whether, *96as a matter of law, there is substantial evidence in the record to support tbe judgment of the Customs Court1 holding that the proper basis for appraisement of certain imported ball bearings in inch-size dimensions is the “cost of production” in the amounts contended for by the importer.

The dispute arises under section 402a of the Tariff Act of 1980, 46 Stat. 708, as amended by the Customs Simplification Act of 1956, 70 Stat. 943, 'because ball 'bearings and parts thereof appear in the final list of articles designated by the…