United States v. Eggen

Landis, Judge:

This case comes before us on an application for review of a decision and judgment rendered by Judge Ford in reappraisement (54 Cust. Ct. 508, Reap. Dec. 10901), holding that cost of production was the proper basis of dutiable value of certain imported ball bearings, as claimed by the plaintiffs below.

Originally, this case was heard and decided by the late Judge Jed Johnson (Oscar E. Eggen (American Express Co.) et al. v. United States, 46 Cust. Ct. 694, Reap. Dec. 10013). Ten appeals for reap-praisement were consolidated for trial.

The merchandise involved herein consists of…