United States v. Hensel, Bruckmann & Lorbacher

Keefe, Judge:

This application for review involves 127 reappraisement appeals. The merchandise consists of certain turned and unturned steel tubing exported from Germany January 18, 1936, to April 22, 1939. The merchandise covered by the appeals before us was entered at the United States value under so-called duress, pending-decision in the test case. This division of the court finally decided in the test case that the merchandise was properly dutiable on the basis of the cost of production. See United States v. Hensel, Bruckmann & Lorbacher, Inc., Reap. Dec. 5161, 6 Cust. Ct. 832. Thereafter…