United States v. Gehrig, Hoban & Co.

This is an appeal by the government from the judgment of the Third Division of the Customs Court, 56 Cust. Ct. 782, A.E.D. 204, affirming the judgment of the trial judge in reappraisement proceedings, 54 Cust. Ct. 538, R..D. 10909.

Whether the Appellate Division erred in that action involves the preliminary question of whether certain reports of customs agents were properly refused admission in evidence by the trial judge, as well as the ultimate question of whether the Appellate Division erred as a matter of law in agreeing with the trial judge that the export value of each importation is the…